23 February 2014
Though company is reimbursing the Bill, the service receiver is the employee, if the Bill of the service provider is in name of employee
[In fact, the motor vehicle operator is not likely to know that the service receiver is company and will have to charge service tax in normal course, if he is otherwise liable].
In such cases, the company will not be liable under reverse charge.
However, if the bill is in name of the company, reverse charge will apply, if the service provider is individual, HUF etc. . .
28 February 2014
What provision i can suggest you for this . . it is general basic rules where in case of reimbursement generally service receiver is individual only ,.. . . no provision can suggest for this than i explained above and i guess it is convincing
CAclubindia
