10 April 2014
My one of the client(individual) is taking service from good transport agency which does not charge service tax do my client is liable for payment of service tax under reserve charge.
11 April 2014
Your client is neither -any factory -any society -any co-opeartive society -any body corporate -any partneship firm Your client shall be liable to pay service tax under reverse charge if he is A dealer of excisable goods . Please refer Rule 2(d)(B) of Serviec Tax Rules.
CAclubindia
