Notification 30/2012 Clarification, Service Tax

[Mridul Sethi]

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

Posts / Replies

[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"