TaxTMI 
TaxTMI 
My query is that if service tax applicable under which account, and if applicable whether reverse charge is applicable or not??? is there any abatement prescribed for this service.
Is service tax is applicable on hiring of water tanker (lorry mounted) used for industry purpose
31 Dec 2015 
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Taxability of water supply services: service tax covers the supply component and reimbursed operating expenses, including fuel.
Service tax applies to the service component of hiring a lorry-mounted water tanker, limited to the supply of water as a declared service under Section 66E(i). Taxable value is determined by the contract allocation; no abatement applies. Reimbursed operating expenses incurred in providing the taxable service, including fuel, form part of consideration and are included in the taxable value. Reverse charge applies only where the provider is in a non-taxable territory and the recipient is in the taxable territory. (AI Summary)
Service tax applies to the service component of hiring a lorry-mounted water tanker, limited to the supply of water as a declared service under Section 66E(i). Taxable value is determined by the contract allocation; no abatement applies. Reimbursed operating expenses incurred in providing the taxable service, including fuel, form part of consideration and are included in the taxable value. Reverse charge applies only where the provider is in a non-taxable territory and the recipient is in the taxable territory. (AI Summary)