Sbc applicability on reverse charge mechanism

raja (B.Com) (65 Points)

19 December 2015  

The query is if the contractor is individual or firm executing works contract claiming service tax under reverse charge mechanism i.e service tax 14% on 50% value, then the applicability of SBC also coming in this manner? Or the service receiver has to pay SBC at full rate irrespective of the date of service rendered.

Kindly thro' some light on it.

Regards,

Raja.