01 February 2013
I am searching a notification which says 'if service provider and service receiver both are registered company then 100% service tax is to be paid by provider in Car hiring business.
01 February 2013
Notification No. is 30/2012 dated 20.06.12 which says if service provider is Individual, HUF, Partnership, association of person and service receiver is a body corporate then reverse charge is applicable on motor car hiring i.e. reverse charge is applicable when service provider is non body corporate and service receiver is body corporate.
CAclubindia
