12 August 2012
but registration section i.e. sec 69 says person who are liable to pay service tax is required to get registration...and under reverse charge he is not required to pay service tax. Please refer notification 30 of service tax.
12 August 2012
Till 1.7.2012, the reverse charge mechnics is not there hence for FY 2011-12 if services exceeds Rs. 9lacs you have to register and pay the service tax above Rs. 9 lacs and for latter period you have to pay service tax till 30.6.2012.
there is some doubts in every ones mind, what if service receiver does not pay service tax, as there is practical difficulties. then service provider would made liable!! so in my opinion, the advocates must keep record and pay service tax where the client does not deduct the service tax.
CAclubindia
