Motor Vehicle Designed

[MITSUI PRIME ADVANCED]

Dear Sir,

Our compnay hired a bus as per contract permit for transportation of employees , from near by residance to factory and back

it is cover under notification no 30/2012 dt 20.06.2012

any tax is atract

please provide your valuable suguation related for the same.

Rgards

Arjun Sachdeva

AI Summary

Service Tax on Bus Hire for Employee Transport: 40% Taxable Under Notification 30/2012 via Reverse Charge for Certain Providers. A company inquired about the applicability of service tax on hiring a bus for employee transportation under contract permit, referencing notification no 30/2012. The response clarified that service tax is applicable on 40% of the amount charged. If the bus is hired from an individual, HUF, or partnership, the company must pay the tax to the government on a reverse charge basis. If the provider is another type of entity, the service tax is payable by the provider and will be included in the bill to the company.