Dear Sir, As per Notification no 08/2014 dtd 11.07.2014, for the SL # 9A, 40% of the Service Tax is leviable. Kindly let us know who has to pay this tax, Service provider or Receiver? Regards, Narayanan Kutty.

As far as the service is transport of passengers and not renting of motor vehicle,the service provider has to pay the service tax as the service do not fall under notfn.No.30/12ST dated 2o.6.12 as amended.