Applicability of Notification Number 30/2012.

[Ernst & Young]

Could some one help me with regards to the folllowing query ?

Whether Abatement Notification no.30/2012 and serial number 7(b) is not applicable to the service [ Rent a Cab Scheme Operator for the period from 10/2016 to 03/2017 ?

[KASTURI SETHI]

This is a wrong news. Notification No.30/12-ST (including Serial No.7(b) remained applicable till 30.6.17.

[Ernst & Young]

Dear Sir ,

Thanks for Prompt Reply.

Could you please specify the source / link where it has been mentioned ?

[DR.MARIAPPAN GOVINDARAJAN]

Notification No. 30/2012-Service Tax is not dealing with abatement but reverse charge mechanism. The Rent a cab operator - service receiver is to pay 50% of tax on reverse basis and the service provider is to pay 50% of service tax. The said notification is live till 30.06.2017 as advised by Shri Sethi.

How can you say that the scheme is not applicable from 10/2016 - to 03/2017. Can you give proof for the same?

[KASTURI SETHI]

Dear Querist,. Have you received any letter from the department ? If so, I want to see that letter. Or is it verbal query by the department ? Pl.confirm to clear the doubt of other visitors of this forum.

[Ganeshan Kalyani]

The querist should clearly frame the query to get correct reply.

AI Summary

Reverse charge mechanism for rent-a-cab services required shared tax liability between receiver and provider during the notification period. Notification No.30/2012 functioned as a reverse charge mechanism for rent-a-cab services, requiring the service receiver and service provider to each bear half of the service tax liability while the notification remained in force; forum contributors state the notification continued through the disputed period and request departmental evidence to rebut that applicability.