As per notification 15/2012, service tax on hiring of motor is to be paid by both ie. service provider & service receiver as well. There is some percentage mentioned in the said notification. Also it is applicable where service receiver is a company and service provider is Individual/HUF/Firm. My queries are as follows
1. If my company takes service of hiring of motor car from individual who is not liable to service tax i.e his gross revenue is less than 9/10 lacs pa. then is only service receiver is liable to pay the service tax at the given percentage or he is not liable to pay service tax since service provider is not liable?
2. If my company takes service of hiring of motor car from individual who is registered under service tax and if he charges 12.36% service tax in the bill. Then how much should I pay him because as per notification service tax payable by service provider is limited to some percentage so he can not charge me entire service tax.
I hope i am clear with my queries. Please reply.

can any one tell me, current year closing balance of input service tax cedit (closing balance of cenvat credit) can be take as opening balance to next year.

Dear Experts
One of my client is providing Trucks / lorry to a builder. on contract basis. The builder use that trucks to transport there raw material (mixture) from their plant to different locations/construction sited. Please clarify under which head of services it is covered and what rate of service tax applicable as the builder arguing that he is not taking any service and hiring the trucks on contract basis which is not attract service tax. Please mention relevant notification number, if any.

Thanks & Regards,
Mahesh Vats

Should Category of service be specifically mentioned in the bill??If no category of service is mentioned in the bill can we claim credit??pls tell any notification or rule in this regard..

How much service tax applicable on CA audit fee provision on 31-3-2012 .
and at the time of actual bill raised by CA in the month of sep. 2012

Can commission agents operating in the travel space, - air, rail, bus etc. avoid payment of service tax by positioning themselves as traders (buyer & seller) instead of a pure agent.

Please let me know the date from which section 66B of Finance Act, 1994 comes into effect.

AT PRESENT WHAT RATE OF SERVICE TAX IS APPLICABLE ON HOTEL INDUSTRY AND WHAT IS ITS PROCEDURE

when to register for service tax ? can we voluntarily register our company under service tax though we do not cross the 10lakh limit
please reply.........

I want to know is service tax applicable for construction company.
& also want to know VAT is Applicable for construction company.