https://www.taxtmi.com/forum/issue?id=108643 The company is not liable under the reverse charge mechanism for hired APSRTC buses because the supplier is a state road transport corporation constituted as a body corporate; reverse charge applies only where the provider is an individual, HUF or partnership firm for renting motor vehicles, so the transport corporation must collect and remit the service tax. en-us Sat, 23 May 2015 12:48:36 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108643 The company is not liable under the reverse charge mechanism for hired APSRTC buses because the supplier is a state road transport corporation constituted as a body corporate; reverse charge applies only where the provider is an individual, HUF or partnership firm for renting motor vehicles, so the transport corporation must collect and remit the service tax. Discussion-Forum Service Tax Sat, 23 May 2015 12:48:36 +0530 https://www.taxtmi.com/forum/issue?id=108643