if vehicle hired for passenger, then reverse charge (Rent-a-cab) will applicable. but in this case vehicle hired for transportation of goods. so reverse charge (Rent-a-cab) will not applicable. and in case of GTA: contract entered for transportation of goods from GTA. and contract note/GR issued by GTA. then reverse charge under GTA will applicable. but in case where vehicle is hired for transportation of goods, then reverse charge will not applicable. so service provider will liable for payment of service tax. whether above statement is right or not. please advise.
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