Reverse charge mechanism on renting or hiring of cabs

Ref. new notification numbers 15 and 30 of 2012, following change in case of renting or hiring of cabs to carry pessengers as regards reverse charge mechanism ratio:

Comments and Query: (a) It appears that in case of abated invoicing by the SP i.e. charging of Service Tax @ 12.36% on 40% assessable value of service, the liability to make the payment to the Deptt. has been shifted 100% on SR (service receiver)..IS IT CORRECT TO CONCLUDE?

(b) in case of invoicing by the SP without availing abatement benefit, HOW the BILL FROM SP would appear (i.) whether with Service Tax on 60% value and liability remains with SP (Service Provider) to pay the same to the Deptt., and Service Tax on remaining 40% Value (of AV) will be added and paid to the Deptt. by SR (Service Receiver), OR (ii) No service tax is billed by the SP but SR will be accounted for providing Service Tax on 40% of AV i.e. @ 12.36% on 40% value and accordingly is liable to pay the same to the Deptt. THEN How the Service Tax provision for remaining part of 60% charging and payability (to the Deptt.) on the part of SP will be addressed HENCE IT APPEARS A NECESSITY THAT SP MUST CHARGE SERVICE TAX ON 60% VALUE i.e. of Assessable Value of Service, deposit the same with the Deptt.; CONSEQUENTLY ultimate 100% is borne by the SR, the non-abated value (60% of SP+40% of SR)....IS IT CORRECT TO CONCLUDE..??, (iii) What would happen if SR provisions Service Tax on 40% value and Deposit the same with the Deptt. but SP being exempted under Small Scale Service Provider (below the threshhold limit of Rs.10L  of TO and Not Registered with the Deptt.) THEn what would happen as regards ST on 60% value to be paid by the SP????