RCM in regard Rent a cab services

[Asked by Guest]

Dear Expert,

Please guide, RCM of rent a cab services.

with it, please guide about TDS implication on service tax part for all (e.g. contractor and others)

Regard

Vikram

AI Summary

Reverse charge on rent-a-cab services affects TDS: TDS on basic amount if tax shown separately, otherwise on gross.
Reverse charge applies to renting of motor vehicles to persons not in the same business, with different treatment for abated and non abated values under the Notification. For TDS, if service tax is shown separately on the invoice TDS is on the basic amount only; if tax is included in the bill TDS is on the gross inclusive amount. Service tax amounts payable under reverse charge are excluded from the recipient's TDS base for the portion deposited under reverse charge.