09 April 2014
facts :
1)assessee is a pvt ltd co.
2) director and employees, when are travelling, many times use cab services.
3) the cab service provider is a proprietary concern or a partnership firm
4)the bill of the cab service provider does not charge any service tax.
5) bill is charged on per km basis.
question :
will ST as per reverse charge mechanism apply ?
CAclubindia
