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Home Forum Service Tax Month 11 2012 2012 (11) This
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Notification 30/2012 Clarification - Service Tax

 
Issue Id: - 4904
Dated: -05-11-2012
By:- Mridul Sethi
Notification 30/2012 Clarification

Sir, Pls let me know in respect of  "services  provided or agreed to be provided  by way of renting of a  motor" the service receiver liability may be limited to 25% as in case of GTA or not.

 

Regards,

Mridul Sethi

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Dated: - 16-11-2012
By: - Seetharaman K C

Please note that the relevant notification in this regard is 26/2012 dated 20-06-2012  and the item covered therein under serial no 7 of the above mentioned notification is "Services of goods transport agency in relation to transportation of goods". Therefore the abatement would not be available for "renting of motor"


 
 
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