A private limited company is engaged in the business of providing cab service. The company is availing the abetment benefit and paying the service tax on 40% of the value of the service provided. The company is also not availing any input CENVAT credit.

When the requirements for the cabs are more and company’s cabs are not sufficient to provide the service, the company will call individual cab owners to provide the service. These individual cab owners will get the payment from the company.

Whether the reverse charge of service tax is applicable for the amount paid for the individual for the cab services?