Reverse mechanism service tax


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Querist : Anonymous

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Querist : Anonymous (Querist)
26 December 2014 Sir,
What is mean by Reverse Mechanism Service Tax ?

In My office we are giving the labour charges to the persons for cleaning, maintenance, plumber and electrician, carpenter and some repairs of equipments ?

The above category labour charges amount eligible to pay the reverse mechanism service tax or not kindly give the clarity of reverse mechanism service tax

26 December 2014 Under RCM both service receiver and service provider is liable for payment of Service Tax at specified % rate. In some cases whole of the tax required to be paid by service receiver only.

For better understanding you need to read the Notification No 33/2012 dated 20th June, 2012.
If even after reading that notification you still have some doubt please notify me.


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