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Reverse service tax on rent a car service

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Querist : Anonymous

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Querist : Anonymous (Querist)
06 August 2013 Whether reverse service charge is applicable on services availed from cab operator.

cab operator is charging 4.80%+edn cess.

please advise, whether service receiver require to pay 7.2% ST.
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
07 August 2013 WHENEVER YOU RAISE A QUERY, YOU HAVE TO INFORM THAT YOU ARE INDIVIDUAL, OR FIRM OR COMPANY.

AS PER REVERSE CHARGE NOTN, ONLY COMPANY OR A BUSINESS ENTIRY REGISTERED AS BODY CORPORATE HAS TO PAY FOR RENTING OR HIRING MOTOR VEHICLE.
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