https://www.taxtmi.com/forum/issue?id=108625 Service tax on rent a cab is levied on an abated basis-tax on 40% of invoice value where the provider has not taken CENVAT credit; where CENVAT is availed the value is unabated. Payment is under the Reverse Charge Mechanism, so the service receiver is generally liable; in the abated case the receiver pays the entire tax, while in the unabated case the tax liability is apportioned between receiver and provider according to the provider's CENVAT position. en-us Wed, 20 May 2015 09:51:46 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108625 Service tax on rent a cab is levied on an abated basis-tax on 40% of invoice value where the provider has not taken CENVAT credit; where CENVAT is availed the value is unabated. Payment is under the Reverse Charge Mechanism, so the service receiver is generally liable; in the abated case the receiver pays the entire tax, while in the unabated case the tax liability is apportioned between receiver and provider according to the provider's CENVAT position. Discussion-Forum Service Tax Wed, 20 May 2015 09:51:46 +0530 https://www.taxtmi.com/forum/issue?id=108625