Service tax liability of service receiver for availing car s

1. If the Service provider does not charge service tax, then you will have to make payment of service tax under reverse charge at 14.5% on 40% of the value after taking abatement. (100% liability on Service receiver)

2. Ask the Service provider to charge at the rate of 7.25% or not to charge anything. As the Partial reverse charge has been changed and you will have to pay the balance 7.25% under reverse charge.