Service tax reverse charge mechanism
This query is : Resolved
NIRMAL SONI
(Querist)
15 June 2015
Dear Experts,
We know that under Service tax Reverse Charge Mechanism, Service receiver have to pay some portion or full portion of the Service Tax Amount,
In case, if the security services are provided by an individual(SP) to an individual(SR),
how much amount should the SR should pay to govt. and to the SP? Please give clarification with service tax notification reference.
Thanking you in anticipation.
We know that under Service tax Reverse Charge Mechanism, Service receiver have to pay some portion or full portion of the Service Tax Amount,
In case, if the security services are provided by an individual(SP) to an individual(SR),
how much amount should the SR should pay to govt. and to the SP? Please give clarification with service tax notification reference.
Thanking you in anticipation.
CA.Sourabh Sethia
(Expert)
15 June 2015
If the service is provided by an individual & it is provided to individual then reverse charge mechanism is not applicable
if the SP is liable to service tax then he will charge it in his bill from SR & he has to pay it to CBEC & act accordingly about the other compliances such as filing of returns etc.
if the SP is liable to service tax then he will charge it in his bill from SR & he has to pay it to CBEC & act accordingly about the other compliances such as filing of returns etc.
Message likes :
1 times
NIRMAL SONI
(Querist)
16 June 2015
What will be the result in case of :
Service Provider : Firm
Service Receiver : Association of Person (Say a society)
Please give reference of notification or any other.
Thank you CA Soarabh.
Service Provider : Firm
Service Receiver : Association of Person (Say a society)
Please give reference of notification or any other.
Thank you CA Soarabh.
CA.Sourabh Sethia
(Expert)
16 June 2015
No change same as previous one.
Reverse Charge is applicable only if the SR is a body corporate.
Reverse Charge is applicable only if the SR is a body corporate.
NIRMAL SONI
(Querist)
18 June 2015
So, can we say that, the AOP has to pay the full amount (including service tax) to the security service provider?
Santosh Kalburgi
(Expert)
18 June 2015
Yes. The service provider has to charge full ST amount in his invoice and the same to be paid by the SR.
Regards,
CMA Santosh G Kalburgi
Regards,
CMA Santosh G Kalburgi
NIRMAL SONI
(Querist)
19 June 2015
Thank you sir,
If you have any reference of notification or any please give.
If you have any reference of notification or any please give.
CA.Sourabh Sethia
(Expert)
19 June 2015
Refer notification No 30/2012 & new Notification No. 7/2015-ST
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- EPF ECR NEW RULES Sep 17th 2026
- Transfer of Physical Stock Between Two Proprietorship Concerns
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- MSME disclosure and disallowance
- Issuing of delivery challan by seller of goods
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
