We (public co) received service of manpower from a security agencies. The security agency is not registered under service tax as their turnover is below Rs. 10 Lakh hence they are not charging service tax i.e 3.09% (25% of 12.36%).
Now my query is whether I am liable to pay service tax @ 9.27% or not ?.
12 September 2013
Service receiver liable for only his part and not entire amount, even if service provider does not charge his portion of service tax.
CAclubindia
