Reverse charge of service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 February 2014 Ours is a manufacturing organisation. we are hiring buses from Andhra Pradesh State Road Transport Corporation for transporting employees from and to the workplace.
APSRTC is not billing service tax, whether we have to pay service tax under the reverse charge method since we are a body
corporate

AVTAR SINGH

AVTAR SINGH (Expert)
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22 February 2014 In case of hiring of buses reverse charge mechanism come into force when the service provider is Individual/HUF/ Proprietary or partnership firm/AOP and the service receiver is a company. If the service provider does not fall in the above category, you are not required to deposit ST under RCM.