22 November 2012
Mr.A is registered as service provider and providing service to Mr.B and collect service tax and pay to the department accordingly. Mr. A also receiving services from Mr.C but the turnover of Mr. C is not above Rs.10lakhs. In this case whether Mr.A is under obligation to make payment of service tax on behalf of Mr.C just because of the reason that Mr.A is registered so he has to pay service tax directly to the department on service provided as well as received?
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