Service tax liability: principals must pay for clearing and forwarding services while rent a cab operators must collect and pay tax. Service tax applies to clearing and forwarding agents and rent a cab scheme operators; for C&F services the taxable value is the gross remuneration or commission paid by the client and the person engaging the agent is responsible for collecting and paying the tax. For rent a cab operators the taxable value is the gross amount charged for renting a cab including ancillary charges, and where one operator sublets to another who pays tax on amounts billed, further tax on the client's bill is not payable. Commissioners must register assessees and issue trade guidance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability: principals must pay for clearing and forwarding services while rent a cab operators must collect and pay tax.
Service tax applies to clearing and forwarding agents and rent a cab scheme operators; for C&F services the taxable value is the gross remuneration or commission paid by the client and the person engaging the agent is responsible for collecting and paying the tax. For rent a cab operators the taxable value is the gross amount charged for renting a cab including ancillary charges, and where one operator sublets to another who pays tax on amounts billed, further tax on the client's bill is not payable. Commissioners must register assessees and issue trade guidance.
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