Reverse st on renting of cab

This query is : Resolved 

24 January 2013 Sir,
A service recipient has to pay service tax on renting of motar vehicle. Service provider is an individual & nothing has been mentioned about service tax on invoices. My query is whether receipent has to pay service tax on 100% value of the invoice or on 40% of the invoice i.e after taking 60% abatement.
Thanks

24 January 2013 Recipient has to pay 40%.


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