Applicabilty of service tax on renting or hiring a taxi

This query is : Resolved 

04 March 2013 what will be the impact on hiring a cab. is the Service reciever Liable for paying Service tax and if Yes then what will be the value 40% or on 100%.

06 March 2013 both are payable service tax.
Percentage of service tax payable
by the
1.person providing service-60%
2. person receiving the service-40%



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