Pune Commissionerate Imposes 5% Service Tax on Rent-a-Cab and Tour Operators from April 1, 2000; Details Inside.
The circular issued by the Pune Commissionerate outlines the imposition of a 5% service tax on services provided by Rent-a-Cab Scheme Operators and Tour Operators effective from April 1, 2000. It clarifies the definitions and scope of taxable services under the Finance Act, 1994, including the requirement for registration and payment procedures. Rent-a-Cab services include all cab rentals, while Tour Operators cover those operating tours with or without tourist permits. The document details the registration process, payment timelines, and filing of returns. It also explains provisional assessments, record maintenance, and the appellate mechanism for disputes.
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