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Issue ID: 114596
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Applicability of Notification Number 30/2012.

Date 08 Feb 2019
Replies 5 Replies
Views 3081 Views
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. (AI Summary)

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 ?

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