Thanks Subhash
But you didn't read my query properly. My query was in relationto a cab is hired for one full day by a company for its employee , not talking about the coveyance facility provided for employees. Obviously in that case, company will be having contract with the service provider.
Thanks Sourabh
Yeah , it doesn't come under works contract service. It comes directly under rent a cab service which has come under partial reverse mechanism vide Notification No 30/2012 ST dated 20.06.2012. Also, just to correct you >>>>>>>>> the exemption of 10 lakhs not available to service receiver Proviso (ii) to Para 1 of the Notification No. 33/2012-ST dated 20-6-2012 that nothing in this notification shall apply to such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994. Thus threshold exemption of ` ten lakhs is not applicable in cases where the service receiver is liable to pay service tax under reverse charge method, as per provisions of section 68(2) read with rule 2(d) of Service Tax Rules