TaxTMI 
TaxTMI 
Dear Sir,
We want know that Service tax chargeable on passanger bus services - accounting head and whether it is taxable in cool cab service or other any services
service tax contract passanger bus services
29 Feb 2012 
5 Replies 
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Rent-a-Cab service: passenger bus rentals treated as taxable cab hires unless exempted for educational use.
Passenger bus rentals ordinarily qualify as taxable under the Rent a Cab Service because the definition of "cab" includes vehicles adapted to carry more than twelve passengers; however, a proviso excludes vehicles rented for use by educational bodies imparting skill or knowledge, creating an exemption where that use applies. Service tax is therefore chargeable on bus rentals except when the educational use proviso is engaged, and specific accounting codes were suggested for tax, cesses and receipts. (AI Summary)
Passenger bus rentals ordinarily qualify as taxable under the Rent a Cab Service because the definition of "cab" includes vehicles adapted to carry more than twelve passengers; however, a proviso excludes vehicles rented for use by educational bodies imparting skill or knowledge, creating an exemption where that use applies. Service tax is therefore chargeable on bus rentals except when the educational use proviso is engaged, and specific accounting codes were suggested for tax, cesses and receipts. (AI Summary)