Service tax pay on reverse charge
This query is : Resolved
06 August 2012
we are liable to pay service as we have recepient of man power supply service as per new notification dt. 01.07.2012 (ratio 25:75) (provider Individual)
I wnt 2 confirm dat if provider not charge service tax 2 us as he not fulfill d condition of liable 2 charge can den also we have 2 pay service by 75% on his bill???
Plz confirm me ASAP.
Thnx & Regards
Manish
I wnt 2 confirm dat if provider not charge service tax 2 us as he not fulfill d condition of liable 2 charge can den also we have 2 pay service by 75% on his bill???
Plz confirm me ASAP.
Thnx & Regards
Manish
07 August 2012
The service recipient is liable to pay service tax irrespective of the fact that the service provider has not levied/is not liable to charge service tax.
07 August 2012
Hi
irrespective of service provider charging service tax, if following conditions are fulfilled the recipient is liable to pay under reverse charge.
Service provider is an individual/huf/partnership firm/AoP
irrespective of service provider charging service tax, if following conditions are fulfilled the recipient is liable to pay under reverse charge.
Service provider is an individual/huf/partnership firm/AoP
07 August 2012
In the respective section of the Service Tax Act, it is clarified that, the liability of the Service Receiver & Service Provider are independent. In the caseof small service provider claiming exemption he shall not be obliged to pay service tax. However the service receipient shall have to pay service tax which he is required to pay under the partial reverse charge mechanism.
Sincerely,
CMA. PRALAY Chakraborty
Cost & Management Accountant
Sincerely,
CMA. PRALAY Chakraborty
Cost & Management Accountant
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