11 February 2013
In case of renting or hiring of motor vehicle of staff from station to office , if the operator is charging toll charges also in the bill are we suppose to to pay service tax on the toll charges also on reverse charge as the same is also included in hire charges though disclosed seperately
if separately disclosed toll charge in bill than service tax not required to pay same on that amount it consider as 'pure agent'...however if u already pay service tax on toll charges than it also consider in reverse charge michanizm....
CAclubindia
