https://www.taxtmi.com/forum/issue?id=109723 Under the reverse charge mechanism for rent a cab services, recipients must discharge tax based on whether the provider avails statutory abatement or small scale exemption. A provider availing abatement results in recipient liability on the abated value and affects cenvat credit entitlements; if the provider does not avail abatement or claims exemption, the recipient must still discharge its share on the non abated or specified portion. Proper invoice remarks serve as primary evidence of abatement or exemption and recipients are not automatically liable for provider mistakes if records support their position. en-us Sat, 16 Jan 2016 09:43:29 +0530 Thu, 23 Jan 2025 15:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109723 Under the reverse charge mechanism for rent a cab services, recipients must discharge tax based on whether the provider avails statutory abatement or small scale exemption. A provider availing abatement results in recipient liability on the abated value and affects cenvat credit entitlements; if the provider does not avail abatement or claims exemption, the recipient must still discharge its share on the non abated or specified portion. Proper invoice remarks serve as primary evidence of abatement or exemption and recipients are not automatically liable for provider mistakes if records support their position. Discussion-Forum Service Tax Sat, 16 Jan 2016 09:43:29 +0530 https://www.taxtmi.com/forum/issue?id=109723