Who is liable to deposit service tax?

Please provide the answer of the following:

Who is liable to deposit the service tax? The person who is collection service tax Or the person who is providing services?

Regards,

Abdul Aziz

Except for the cases provided in the Service Tax Rules (5 cases) the provider of the services is liable to pay to the credit of the CG, ST at the rates mentioned therein on the value of taxable sservices provided by him,

The Exceptional cases u are looking for where the Service receiver is liable to pay ST (also known as Reverse Charge) are:

1. Import of Service
2. Insurance Auxilliary Service provided by an insurance agent to the Insurance Co.
3. in relation to a GTA where either the consignor or the consignee is a specified entity
4. Business Auxilliary service of distibution of MP by an agent/distributor of MF, the MF / Asset Management Co. Liable to pay.
5. sponsorship services, if the sponsor is located outside India.

Hope this clarifies your query!

Regards

Pratul

Taxable service provider is liable to pay service tax, in certain cases service recipient is liable to pay service tax. Taxable service provider is responcible to collect service tax from service recipient and pay to government.

Agree with Mr Pratul ji

I think the answer posted by pratul is enough to solve this problem