Notification 30/2012 Clarification

[Mridul Sethi]

Sir, Pls let me know in respect of  'services  provided or agreed to be provided  by way of renting of a  motor' the service receiver liability may be limited to 25% as in case of GTA or not.

 

Regards,

Mridul Sethi

AI Summary

Service Tax Liability on Motor Renting Not Limited to 25% Like Goods Transport, per Notification 26/2012. A query was raised regarding the service tax liability on services related to 'renting of a motor,' questioning if the liability could be limited to 25% similar to Goods Transport Agency (GTA) services. The response clarified that notification 26/2012, dated 20-06-2012, pertains to services of goods transport agencies for goods transportation, and thus, the abatement does not apply to motor renting services.