Rcm

This query is : Resolved 

10 September 2015 Dear sir please clarify ,If service receiver not paid service tax on reverse charge but service provider paid 100% . what is the liability in service receiver. if no liability , is there any case law or CBDT circular.

10 September 2015 Service receiver is liable to make service tax under RCM even 100% service tax is paid by service provider. The liability can't be shifted to service provider.


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