https://www.taxtmi.com/forum/issue?id=111941 When a company avails renting of motor vehicles for business, Reverse Charge Mechanism applies to the company as recipient even if engagement is through an employee. If the employee is invoiced in their own name and the company only reimburses the cost, the supplier remains liable and the company is not the RCM recipient; if the invoice is issued to the company, the company is the recipient and must discharge service tax on reverse charge. en-us Sat, 20 May 2017 16:56:24 +0530 Thu, 23 Jan 2025 15:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111941 When a company avails renting of motor vehicles for business, Reverse Charge Mechanism applies to the company as recipient even if engagement is through an employee. If the employee is invoiced in their own name and the company only reimburses the cost, the supplier remains liable and the company is not the RCM recipient; if the invoice is issued to the company, the company is the recipient and must discharge service tax on reverse charge. Discussion-Forum Service Tax Sat, 20 May 2017 16:56:24 +0530 https://www.taxtmi.com/forum/issue?id=111941