https://www.taxtmi.com/forum/issue?id=111686 The hiring of a passenger vehicle by an individual operator to a hotel for a guest is a declared service; when the provider is an individual and the receiver is a corporate business not in the similar line of business, the hotel (service receiver) is ordinarily liable to pay service tax under the reverse charge mechanism. If the hotel demonstrably operates as a rent a cab provider for the transaction, the similar line of business exception applies and reverse charge does not attach. CENVAT credit availability for the hotel must be tested against Board guidance and CENVAT rules and may be restricted. en-us Thu, 23 Mar 2017 18:09:22 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111686 The hiring of a passenger vehicle by an individual operator to a hotel for a guest is a declared service; when the provider is an individual and the receiver is a corporate business not in the similar line of business, the hotel (service receiver) is ordinarily liable to pay service tax under the reverse charge mechanism. If the hotel demonstrably operates as a rent a cab provider for the transaction, the similar line of business exception applies and reverse charge does not attach. CENVAT credit availability for the hotel must be tested against Board guidance and CENVAT rules and may be restricted. Discussion-Forum Service Tax Thu, 23 Mar 2017 18:09:22 +0530 https://www.taxtmi.com/forum/issue?id=111686