https://www.taxtmi.com/forum/issue?id=110180 Renting or hiring of motor vehicles designed to carry passengers, procured by a body corporate with driver on a contractual monthly basis, is subject to the Reverse Charge Mechanism with the service receiver liable for service tax; reverse charge does not apply if the service provider is a body corporate. Abatement for this service is available under Notification No.26/12-ST (Serial No.9 as amended), and the reverse charge rule is set out in Notification No.30/12-ST (Serial No.7(a) & 7(b) as amended. en-us Wed, 13 Apr 2016 14:54:31 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110180 Renting or hiring of motor vehicles designed to carry passengers, procured by a body corporate with driver on a contractual monthly basis, is subject to the Reverse Charge Mechanism with the service receiver liable for service tax; reverse charge does not apply if the service provider is a body corporate. Abatement for this service is available under Notification No.26/12-ST (Serial No.9 as amended), and the reverse charge rule is set out in Notification No.30/12-ST (Serial No.7(a) & 7(b) as amended. Discussion-Forum Service Tax Wed, 13 Apr 2016 14:54:31 +0530 https://www.taxtmi.com/forum/issue?id=110180