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Service tax reverse charge mechanisam

This query is : Resolved 
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(Querist)
12 April 2013 Pl clarify applicability of service tax for provision or expenses booked on 31st march for items falling under reverse charge mechanisam as a service receiptent.
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Sumit Grover

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Sumit Grover (Expert)
12 April 2013 NO liabilty shall arise in these cases...Since, in case of reverse charge, the service tax liability arises after the date of payment of invoice amount to the vendor(provided the same is paid to the vendor within six months).....
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