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Reverse charge mechanism under service tax law

This query is : Resolved 

05 April 2013 Sir,
my Query is that under reverse charge mechanism when the liability to pay service tax arise on the service receiver, when he book the bill or make the service payment to service provider.

please let me confirm that what is the general rule under law and what happens in general practice in companies.

Thanks
Manish Mittal

05 April 2013 In case of reverse charge, liability for payment of ST arises at the time of payment of the bill. This is the law and same is being practiced.


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