Service tax for cab services

Both Service Provider & Service Receiver Liable to Pay Service Tax. Ratio is 50:50. So, you are liable to the extent of 50% only in case you are a Company under Co. Act, 1956

Credit of Cenvat depends upon whether it is covered under Input service as per rule 2(l) of CCR, 2004 rules

Whether abatement is claimed or no you are required to pay ST @ 4.94% only on RCM.

If abatement is claimed by Service provider 100% ST is required to be paid by you on RCM.

If abatement is not claimed by Service provider you are required to pay 40% of total ST on RCM and 60%.

Kindly refer Notification No. 30/2012-ST for further reference.

agree with Mr. Pradeep