ST-3 Return - feeding of Rent a Cab paid by reciever on abated value @40%

[Pradeep Jain]

Sir,

Regarding  Rent a cab as a service reciver we have paid 100% ST on abated value i.e.40% with respect to the followings point no. 7 of abatement schedule:-

(a) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business  100%  reciever of service(b) in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on non abated value to any person who is not engaged in the similar line of business  60% by service provider and  40% by service reciever

But in ST Tax return revised  when we select the service of Rent a Cab  in Service proivder  column 40% and in service reciver 60% service tax appearing automatically.

If service tax is paid by reciever 100% on abated value i.e. 40%  then it will appear in which column.

Please advice.

Regards

Pradeep Jai

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above said issue?

AI Summary

Service tax reporting on rent a cab abatement: where to record when receiver pays full tax on abated value. The payer has paid the entire service tax as service receiver on the abated value (40%) for rent a cab services and seeks guidance on which ST-3 return column to report that payment, because the return form auto populates the provider/receiver split (40%/60%) for Rent a Cab selection despite the abatement schedule indicating instances where the receiver bears 100% on abated value.