Is service receiver liable to pay service tax?

This query is : Resolved 

29 June 2011 Is service tax payable by the RECEIVER of services if the service provider has not charged service tax in his bills other than in following cases:
i) GeneralInsurance, (ii) Services like Goods Transport Agency, (iii) Insurance Auxiliary Service, (iv)Sponsorship Services, (v) Asset Management Company or Mutual Fund Services etc. (vi)Import of Services


29 June 2011 In case the service provider's minimum chargeable limit for service tax has not crossed, he may not char service tax. In spite of that if he has not charged then he himself has to bear the burden of service tax.



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