Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 March 2013 If service provider (Man power service) not registered in service tax

Querry 1.
whether service receiver is liable to pay service tax under reverse charge.

Querry 2.
If service receiver pay then 75% or 100% under reverse charge.

Plz suggest on urgent basis.

CA RICHA BADALIA

CA RICHA BADALIA (Expert)
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12 March 2013 1. service receiver will have to discharge his dues.
2. @ 75%

Provided service provider is an individual, HUF, proprietary or partnership firm, AOP located in taxable territory and service receiver is business entity registered as body corporate located in the taxable territory.