https://www.taxtmi.com/forum/issue?id=107511 Reverse charge liability for rent-a-cab services depends on whether the provider claims abatement. If the provider bills after claiming the 60% abatement, the service recipient is solely liable to pay service tax under the reverse charge mechanism on the taxable portion. If the provider bills on full value without claiming abatement, liability is split: the recipient pays half of the service tax and the provider pays the remaining half. Notification No.10/2014-ST amended Notification No.30/2012-ST to effect this allocation. Input tax credit eligibility is contested: some contend credit is available if the vehicle is capital goods of the provider; others maintain credit is not available on rent-a-cab services. en-us Mon, 27 Oct 2014 15:47:47 +0530 Thu, 23 Jan 2025 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107511 Reverse charge liability for rent-a-cab services depends on whether the provider claims abatement. If the provider bills after claiming the 60% abatement, the service recipient is solely liable to pay service tax under the reverse charge mechanism on the taxable portion. If the provider bills on full value without claiming abatement, liability is split: the recipient pays half of the service tax and the provider pays the remaining half. Notification No.10/2014-ST amended Notification No.30/2012-ST to effect this allocation. Input tax credit eligibility is contested: some contend credit is available if the vehicle is capital goods of the provider; others maintain credit is not available on rent-a-cab services. Discussion-Forum Service Tax Mon, 27 Oct 2014 15:47:47 +0530 https://www.taxtmi.com/forum/issue?id=107511