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Liability of st payment under rcm

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 September 2016 Dear Experts,
We are service receiver and had
Awarded contract to individual
Contractor in our case RCM will be applicable but the service provider is not
Registered in ST due to 10 lacs exemption please tell me who will pay
His ST on 50% in this case weather he
need to get registered in ST inspite having turnover below 10 lacs,

Regard
Sumit

17 September 2016 The service provider can take the ssi exemption but service recipient are liable to pay service tax on own part i.e. 50%.

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 September 2016 Sir,
Service receiver (company) will pay its 50% ST
But what about the service provider portion
Weather No one will pay his 50% ST

17 September 2016 No need to pay service tax on the part of service provider portion.


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