16 June 2015
If service is provided prior to 1-4-2015 and invoice is also raised before that date, you have to pay 75& of 12.36% as service tax under partial 'reverse charge'.
If service is provided and invoice is raised after 1-4-2015 but before 1-6-2015, service tax @ 12.36% has to be paid by the service receiver under 'reverse charge mechanism'.
18 June 2015
Hello Narendra, First of all do not pay the 12.36% of ST charged by the service provider. issue thema debit note to the extent of Service Tax amount billed by them. Next, since the bill is raised on 1st of June, you need to pay 14% of ST on reverse charge mechanism. Regards Santosh G Kalburgi 9742022309
CAclubindia
