https://www.taxtmi.com/forum/issue?id=4755 Reverse charge applies to renting/hiring of motor vehicles when services are received from Individuals, HUFs, partnerships or AOPs and the receiver is a registered body corporate not in the same line of business. No distinction exists between small cabs and larger passenger vehicles. If tax is on the non abated value a partial reverse charge arises and the receiver pays a portion; if tax is on the abated value (provider has not availed cenvat credit) the receiver must pay the full tax. Otherwise, the provider pays the tax subject to taxability. en-us Tue, 25 Sep 2012 16:40:15 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4755 Reverse charge applies to renting/hiring of motor vehicles when services are received from Individuals, HUFs, partnerships or AOPs and the receiver is a registered body corporate not in the same line of business. No distinction exists between small cabs and larger passenger vehicles. If tax is on the non abated value a partial reverse charge arises and the receiver pays a portion; if tax is on the abated value (provider has not availed cenvat credit) the receiver must pay the full tax. Otherwise, the provider pays the tax subject to taxability. Discussion-Forum Service Tax Tue, 25 Sep 2012 16:40:15 +0530 https://www.taxtmi.com/forum/issue?id=4755