Service tax on person provide car to taxi services like ola

As a general rule in Service Tax regime, the person who is receiving Services (popularly known as the Service Receiver or the Service Recipient) pays the Service Tax to the person who provides Services (also known as Service Provider) and in turn, the same is remitted to the governmental authorities [as a result of which these Taxes are known as indirect Taxes]. However, having a small variant of the above convention was brought in to directly levy the Service Tax from the Service Receivers, which is the crux of Reverse Charge Mechanism.

 if hit by the requirements,

• the business has to obtain a Service Tax Registration within 30 days of applicability of the requirement,
• make payment of Service Tax by within the due dates as applicable and
• file half-yearly Service Tax returns.