A proprietorship firm is providing a renting of vehicle service to Govt. undertaking, and covered under Rent a Cab service under service tax, and paying service tax under RCM,
Now, the firm has take the Vehicle on rent form individual capacity drivers with vehicle and paying to the driver after deducting TDS @ 1 %,
My question is 1. Weather the service tax is also applicable on drivers? 2. If yes then the cenvet is allowed to the firm or not?