https://www.taxtmi.com/forum/issue?id=107422 Whether a body corporate hiring a non AC motor vehicle for employee transport is liable under the reverse charge mechanism depends on whether the service is a contract carriage exempt from tax or is excluded as a charter or hire. The exemption for non AC contract carriages excludes services described as charter or hire; therefore the contractual terms and factual characterisation of the engagement determine whether the exemption applies or reverse charge liability arises. en-us Wed, 01 Oct 2014 12:15:48 +0530 Thu, 23 Jan 2025 15:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107422 Whether a body corporate hiring a non AC motor vehicle for employee transport is liable under the reverse charge mechanism depends on whether the service is a contract carriage exempt from tax or is excluded as a charter or hire. The exemption for non AC contract carriages excludes services described as charter or hire; therefore the contractual terms and factual characterisation of the engagement determine whether the exemption applies or reverse charge liability arises. Discussion-Forum Service Tax Wed, 01 Oct 2014 12:15:48 +0530 https://www.taxtmi.com/forum/issue?id=107422