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    <title>notification 30/2012 reverse charge</title>
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    <description>Where a rent a cab service is supplied to a body corporate, if the supplier does not avail Cenvat credit the supplier invoices the gross amount without service tax and must declare that service tax equal to forty percent of the gross amount is payable by the service recipient under the reverse charge mechanism; if the supplier avails Cenvat credit, the supplier charges service tax on the larger share of the gross amount and must declare that the balance of the service tax is payable by the service recipient.</description>
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      <description>Where a rent a cab service is supplied to a body corporate, if the supplier does not avail Cenvat credit the supplier invoices the gross amount without service tax and must declare that service tax equal to forty percent of the gross amount is payable by the service recipient under the reverse charge mechanism; if the supplier avails Cenvat credit, the supplier charges service tax on the larger share of the gross amount and must declare that the balance of the service tax is payable by the service recipient.</description>
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