TaxTMI 
TaxTMI 
Applicability of Service Tax for PUC of vehicles
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....pplicability of Service Tax for PUC of vehicles<br> Query (Issue) Started By: - Neeloy Kumar Bakshi Dated:- 1-5-2013 Last Reply Date:- 4-5-2013 Service Tax<br>Got 2 Replies<br>Service Tax<br>I am in the business of PUC(Pollution Under Control) for vehicles.Vehicles emit polluting exhaust gases which can be controlled through checking.If a vehicle's exhaust gases do not meet Norms laid down by ARAI....
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.... then a PUC certificate is not issued & the vehicle owner is advised to service his vehicle or Tune up the vehicle & change the oil as the case maybe & then again chk for PUC to ascertain if the exhaust gases emitted meet the PUC Norms.Then only a PUC Certificate is issued.This helps in reducing or controlling Air pollution. Mega Exemption Notifications under Section 66B exempts the following ser....
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....vices from the whole of service tax leviable.Pt. no 13(d) ie Services provided by way of Maintenance of a Pollution Control Unit or Plant is wholly exempted from Service Tax.Maintenance is defined as upkeep of property or equipment ( in our case Pollution Control Centre for Vehicular Pollution) Also PUC is a service offered to a State Govt Authority namely the RTO.Also any activity in relation to....
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.... any function under Article 243W of the Constitution, pt no 8 ie Protection of the Environment is exempt from Service Tax. Sir,so can i conclude that our business of PUC is wholly exempted from Service Tax? Reply By Pradeep Khatri: The Reply: Yes, you are fully exempted from the levy of service tax. You must obtain a Advance Ruling in your favour from the Department to cope any unwarranted sit....
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....uation which may arise in near future. Reply By Neeloy Kumar Bakshi: The Reply: Sir, Thanks a lot for the reply & advice.Regard's, N K Bakshi<br> Discussion Forum - Knowledge Sharing ....