Notification no. 15/2012

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 November 2012 Dear Sir/Madam,

As per Notification No. 15/2012; @ 25% of Service Tax is payable by Service Provider and @ 75 % Service Receiver.

The quarry is:

Can Service Receiver pay this 75% share to the Service Provider for on going payment to Service Tax Department.

As per agreement 25% of S.T. is also being reimbursed to the Service Provider. Can 75% Component also be paid through Service Provider by Reimbursement to him.

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
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19 November 2012 No, Service Receiver can not pay/reimburse the service provider for service tax paid by him on behalf of service receiver.
Service Receiver is himself liable for payment to the govt directly. Otherwise, it will not be the case of reverse charge and will be normal provisons wherein service provider charges full service tax.
The reverse charge was brought into place to avoid the non paymant of service tax even after charging on the bill which is not possible now.

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Notification no. 15/2012

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