https://www.taxtmi.com/forum/issue?id=107503 GTA road-transport services are taxable with the GTA liable to pay service tax unless the recipient falls within specified classes liable under reverse charge; an individual government road contractor is not liable under RCM. Rent-a-cab services follow Notification No. 30/2012 ST: abated-value supplies to non similar-business recipients trigger full reverse charge on the recipient, while non abated-value supplies to such recipients split tax liability 50/50 between recipient and provider. Consultancy by an individual is taxable and payable by the provider, not the recipient. en-us Sat, 25 Oct 2014 10:41:20 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107503 GTA road-transport services are taxable with the GTA liable to pay service tax unless the recipient falls within specified classes liable under reverse charge; an individual government road contractor is not liable under RCM. Rent-a-cab services follow Notification No. 30/2012 ST: abated-value supplies to non similar-business recipients trigger full reverse charge on the recipient, while non abated-value supplies to such recipients split tax liability 50/50 between recipient and provider. Consultancy by an individual is taxable and payable by the provider, not the recipient. Discussion-Forum Service Tax Sat, 25 Oct 2014 10:41:20 +0530 https://www.taxtmi.com/forum/issue?id=107503