What is the reverse charge mechenisam

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Querist : Anonymous (Querist)

28 October 2014 Dear Sir,

Please understand me WHAT IS THE REVERSE CHARGE MECHENISAM

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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28 October 2014 1. Under normal circumstances, service tax is payable by the service PROVIDER.

2. Under reverse charge mechanism, the liability is shifted from the service provider to the service RECIPIENT.

The recipient is required to get himself, pay tax on his own to the Govt., file service tax return & comply with all provisions of the service tax law.

@VaibhavJ

@VaibhavJ (Expert)
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28 October 2014 Refer for more details:

https://taxguru.in/service-tax/reverse-charge-mechanism-abatement-rate-chart-service-tax.html

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