close x
Home > Experts > Service Tax > Notification no. 30/2012-service tax

Please Wait ..

to your account


Remember Me | Forgot your password?


Sign-up now

Join and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.

Alternatively, you can log in using:

Notification no. 30/2012-service tax (Service Tax)

Report Abuse
This query is : Resolved

( Querist )
14 August 2012

Dear Sir,

Please clarify this clause in Service Tax Notification No. 30/2012.

S.No. Description of a Service Percentage of service tax payable by the person providing service Percentage of service tax payable by the person receiving service
(b)   in respect of  services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on non abated value. 60% 40%


( Expert )
14 August 2012

There is an abatement eligible for service provider on 60% vide entry 9 of notn 26/2012 -ST- dt 20.06.12. This notn has a relevance with your query, and you have omitted (a) in the query for abated value.

Therefore, if the service provider (rent-a-cab) has availed 60% abatement for his output service, the service receiver has to pay 100% service tax under reverse charge.

Now the answer for your query, (b) if the service provider has not availed the abatement, then on the non-abated value of his bill, 60% service provider has to pay and 40% service receiver has to pay under reverse charge.



You need to be the querist or approved CAclub expert to take part in this query .

Click here to login ( Members Login ) now

Similar Resolved Queries :


Quick Links

back to the top