Services provided by Renting of Motor Vehicle

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..... ovided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business Services provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, loc .....

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..... iability on:- Service Provider Service Recipient % of tax 60% 40% From 1.10.2014 - Notification No.10/2014-Service Tax, dated 11th July, 2014 In respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers o .....

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..... Partnership firm includes Limited Liability Partnership ( LLP ). Rule 2 (bc) of Service Tax Rules, 1994, body corporate has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956); Clause (7) of section 2 of the Companies Act, 1956 (1 of 1956) . - Body corporate or corporation ' includes a company incorporated outside India but doe .....

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