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Renting of motor vehicle

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 September 2016 In case of renting of motor vehicle, service provider has not charged 50% of ST liability in the bill, then Service Receiver is liable to deduct only his 50% share of service tax liablity or full 100% of Service tax liability????
in this case service receiver is a company
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 September 2016 Service receiver is liable to pay service tax under RCM on 40% value.

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