Yes the above service is covered under Reverse charge under Notification No.30/2012-ST dated 20-06-2012 if the Service is provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers to any person who is not in the similar line of business by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory;
The Renting of Motor Vehicle along with Driver is not a transfer of Right to use the goods hence beyond doubts the above service is taxable and Reverse charge applicable if the above conditions are satisfied.
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