Reverse charge on renting of motor vehicles shifts tax liability between provider and recipient depending on value basis and period. Reverse charge applies to renting of passenger motor vehicles where providers are individuals, HUFs, partnership firms (including LLPs) or associations in the taxable territory and recipients are business entities registered as body corporates in the taxable territory. On services charged on the abated value (from 1.7.2012) tax liability rests with the service recipient; on services charged on the non abated value the provider/recipient liability split changed between the periods 1.7.2012-30.9.2014 and from 1.10.2014 as per notifications.