Service under notificaiton 48/2012 dt 30.11.2012

[MITSUI PRIME ADVANCED]

Dear Sir,

Renting / hiring any motor vehicle designed to carry passenger on abated value

Please tell me about section which is covered.

I am understand vary well notification no 30/2012,

I am taking about please tell me which section is cover under defination related to or which type of service covered under notification no. 48/2012 dt 30.11.2012

Renting / hiring any motor vehicle designed to carry passenger on abated value

Please tell me about section which is covered.

this type of service covered under follwing one of these  Section 65 (105)

(n)	Tour operator services
(o)	Rent-a-cab scheme operator services

related to notification 30/2012 and allied abatment with 40%, please tell me your valuable sugguation.

Regards

Arjun Sachdeva

[Naveen Jain]

Rent-a-cab scheme operator services

[Guest]

Kindly clear nature of your Business

chiefly  you  should cover under  "Rent-a-cab scheme operator services - UNDER SECTION 65(20),(70),(71) & (91)"

 

AI Summary

Rent-a-cab scheme operator services treated as the taxable category eligible for notified abatement under motor vehicle rental rules. Applicability of the concessional abatement for renting or hiring passenger motor vehicles under Notification 48/2012 is questioned; the operative classification is whether the activity is captured under tour operator services or as rent-a-cab scheme operator services. Respondents conclude the service is to be treated as rent-a-cab scheme operator services, making it the relevant taxable category for assessing entitlement to the notification's abatement.