22 November 2007
is service tax becomes the liability of service taker if it is not charged by the service provider & the bill amount exceeds by Rs. 750.Pls refer sec.
23 November 2007
Service tax liability is the liability of the service provider. But it is the responsibility of the service provider to collect the taxes on such services rendered. There are some exceptions wherein the receipient of service shall be liabile to deposit service tax. They are namely: (i) service provided by any person from a country other than India u/s 66A; (ii) goods transport agency; (iii) business auxilliary services of distribution of mutual funds; (iv) sponsorship services;
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