Category - transport service

[R K Verma]

Dear Sir We are enggaged in business of proviing Commercial Coaching & Traning to the students. We paid service tax on all the fee charged in realation for providing coaching including screening, tution, correpondance etc. We also proving the transport facility to student who need or desire transport facility. for this service, we charged transport fee from students. We have transport (buses) exclusive for this purpose. We have niether paid nor collected service tax on transport facility till 31.03.2007. Now My querries are as under :- 1. Is the transport fee charged from the student is taxable under the category 'commercial Coaching Center' ? or 2. Is Transport Service provided is taxable under the category 'Rent -a- cab' wef 01.06.2007 ? as the scope of rent a cab has been expand and specify in the Finance Bill 2007. Thanks & Regard R K Verma

AI Summary

Service Tax Applicability on Transportation Fees for Coaching Services Under Finance Bill 2007: Clarification Sought on Valuation Rules An individual involved in providing commercial coaching and training services inquires about the applicability of service tax on transportation fees charged to students. They seek clarification on whether these fees fall under 'commercial coaching center' or 'rent-a-cab' services, particularly after amendments in the Finance Bill 2007. Respondents suggest that the transport service does not fit under 'rent-a-cab' or 'tour operator' categories and is not liable under 'commercial coaching.' However, there is a possibility it might be included under 'commercial coaching/training' due to valuation rules. Further documentary evidence is requested for clarification.