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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
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
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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