26 November 2013
For goods transportation service received- reverse charge will be applicable. Service receiver has to pay service tax on 25% amount of amount paid by claiming 75% deduction.
For rent a cab service, service provider needs to pay service tax on 40% of amount paid to service provider.
You can get detail understanding in my article. https://www.caclubindia.com/articles/service-tax-reverse-charge-18466.asp
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