Rent a cab

This query is : Resolved

hemlata p. soni (Querist)
Follow

12 December 2018 THE ASSESSEE IS HAVING BUSINESS OF TRAVELS, HAVING LUXURY BUSES AND TREVELLER. IT IS PARTNERSHIP FIRM AND HAVING TURNOVER OF RS. 2 CRS IN FY 14-15 AND FY 15-16. WHETHER IT HAS TO TAKE SERVICE TAX NO OR NOT. WHETHER IT'S SERVICE IS TAXABLE OR NOT.

kathir

kathir (Expert)
Follow

13 December 2018 service tax - Rent-cab service comes under RCM purview so no need to take registration by a rent-cab service provider. Tour operator also comes under cab operator category so no need to take ST registration number .

GST - Rent-cab and tour operator service is different from GST and its not comes under RCM category. So the service provider need to get a GST registration number and can raise the invoice with charging GST.