Service Tax Registration for Bus Operator

[Samir Pawar]

Respected All,

If a BUS OPERATOR providing passanger busse directly to Companies - Questions :

1. Assesse is to be registered under what catagory?

2. Wether any abatement is available?

3. If assessee is providing services to contractor and not directly to company, whether service tax is to be charged? or any exemption is available?

 

AI Summary

Service classification determines taxability and abatement eligibility for bus operators, including services provided through contractors.
Bus passenger carriage services to companies or via contractors are taxable and may be registered under Rent a Cab (or retained under Tour Operator if not disputed). A 60% abatement is available only if CENVAT credit on buses, inputs, or capital goods has not been availed. Service tax must be charged even when the service is provided through a contractor, subject to abatement and CENVAT conditions.