Effective date of reverse charge


This query is : Resolved 

24 December 2013 Anybody pls inform the date from which the reverse charge mechanism came into effect in Service tax....(in case of GTA)

25 December 2013 The reverse charge mechanism on GTA came into force w.e.f 01.01.2005.

But some changes has been made in the taxation of said service w.e.f 01.07.2012.

Now , if the service recipient is an Individual and the service provider is a company, service tax is payable by the service provider.


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