TaxTMI 
TaxTMI 
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
Notification 30/2012 Clarification
05 Nov 2012 
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Abatement for goods transport agency services does not extend to renting of motor vehicles, limiting applicability accordingly.
The abatement under Notification 26/2012 is limited to services of goods transport agency relating to transportation of goods (serial no. 7) and does not extend to renting of motor vehicles; therefore the reduced service receiver liability applicable to GTA services is not available for renting of motor vehicles. (AI Summary)
The abatement under Notification 26/2012 is limited to services of goods transport agency relating to transportation of goods (serial no. 7) and does not extend to renting of motor vehicles; therefore the reduced service receiver liability applicable to GTA services is not available for renting of motor vehicles. (AI Summary)