https://www.taxtmi.com/forum/issue?id=5164 Amounts recovered from employees for employer provided transport are taxable where the service is provided for consideration-whether by direct payment or salary forgone-and employees are treated as service recipients; valuation rules apply and Cenvat credit for inputs and input services used is eligible. Conversely, services made available to all employees free of charge without salary reduction remain outside service tax. Employers must assess whether recoveries fall within taxable services, exemptions, or the Negative List and account for recoveries as either taxable receipts or reductions of expense accordingly. en-us Wed, 09 Jan 2013 19:07:49 +0530 Thu, 23 Jan 2025 15:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5164 Amounts recovered from employees for employer provided transport are taxable where the service is provided for consideration-whether by direct payment or salary forgone-and employees are treated as service recipients; valuation rules apply and Cenvat credit for inputs and input services used is eligible. Conversely, services made available to all employees free of charge without salary reduction remain outside service tax. Employers must assess whether recoveries fall within taxable services, exemptions, or the Negative List and account for recoveries as either taxable receipts or reductions of expense accordingly. Discussion-Forum Service Tax Wed, 09 Jan 2013 19:07:49 +0530 https://www.taxtmi.com/forum/issue?id=5164