SERVICE TAX ON RENT A CAB AND MAN POWER SUPPLY

[Rajeev Khulbe]

GOOD EVENING SIR,

WE ARE TAKING SERVICE UNDER RENT A CAB. SIR I WANT TO KNOW ONLY THAT

1- IF SERVICE RECEIVER IS FIRM ( Proprietorship concern OR Partnership firm WHO ARE NOT REGISTER AS LLP) THEN WHO WILL PAID SERVICE TAX ON RENT A CAB AND MAN POWER SUPPLY.

THANKS FOR VALUABLE REPLY

AI Summary

Reverse charge applicability: non body corporate recipients are not liable; providers pay unless exempt under SSI rules.
Service tax liability for rent a cab and manpower supply depends on the charge mechanism and the recipient's status. If the recipient is a body corporate and the provider is an individual, proprietorship, partnership, HUF or AOP, reverse charge applies and the recipient bears specified liability; for manpower supply this can be 100% on the recipient irrespective of provider turnover. If the recipient is not a body corporate, reverse charge does not apply and the provider is liable under forward charge, subject to the small service provider exemption.