Point of taxation rule & reverse charge mechanisam
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
11 July 2012
Dear Sir
Ours is a law firm giving legal consultancy services I want to know in following 2 independent conditions who is liable to pay service tax.
1) date of completion of service 15th January 2012 & bill raised after 01.07.2012 ie date after which service receiver is liable to pay service tax.
2)date of completion of service June 28, 2012 & bill raised after 01.07.2012 ie date after which service receiver is liable to pay service tax.
Please answer this question in the light of point of taxation & reverse charge mechanisam
Ours is a law firm giving legal consultancy services I want to know in following 2 independent conditions who is liable to pay service tax.
1) date of completion of service 15th January 2012 & bill raised after 01.07.2012 ie date after which service receiver is liable to pay service tax.
2)date of completion of service June 28, 2012 & bill raised after 01.07.2012 ie date after which service receiver is liable to pay service tax.
Please answer this question in the light of point of taxation & reverse charge mechanisam
Rajni Kant
(Expert)
12 July 2012
For any service whose point of taxation has been determined and whole liability affixed before 1.7.2012 the new provisions will not apply. Merely because payments are being made after 1.7.2012 will not add any additional liability on the service receiver in respect of such services.
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