Under latest law of partial reverse charge service receiver is liable to pay service tax on few services. One of my client get manpower services and the under this machanism service receiver is liable to pay service tax on 75% of amount. Now, my question is if the service receiver is charged on full and service provider paid full amount (including service tax) to service provider, will receiver is still liable to pay under partial reverse charge?? PLZZZ help?
Thanks in advance. cheers...
Under Reversed charged, receiver can not escape from paying his ST liability. Service reciver is liable under act to pay his portion to GOVT. Payment in full to SP can not discharged service receiver liability in any case.
In that case we will end up paying more to the Government.
if service provider has paid any ST in excess of his portion then he has to claim refund.
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