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Reverse charge

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(Querist)
10 March 2014 what is reverse charge in servise tax
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
11 March 2014 Normal concept in service tax is that the service provider has to charge service tax in his invoice, collect it from the service recipient, deposit it with the Govt and file the service tax return.

Reverse charge is the reverse of this. The whole liability is shifted on the service recipient. The service recipient has to deposit service tax on his own and file the return.
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