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Lorry hire income

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(Querist)
13 September 2012 Experts please share the notification and/or notification or departmental reference
in respect of Lorry Hired to lorry agency is exempted from service tax.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
13 September 2012 Hire charges for letting out on hire a lorry to the lorry agency is NOT exempt from tax.

Reverse charge is NOT applicable on such hire charges.

The service tax has to be paid by the service provider.

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