Payment of service tax under partial reverse charge

Abhishek,

For your two questions

1. There is no coloumn to mention partie's name in GAR 7 challan.
2. Since at present, Service Tax is on Receipt or Accrual basis whichever is earlier, Service Tax liability arises as soon as the other party receives the payment

1. Under reverse charge, you are not paying tax on behalf of another. Infact it your own statutory liabilty under section 68(2). So in GAR-7 mention only your name.

2. Sub-contractor should issue invoice/bill of challan within 30 days of receipt of advance as per Rule 4A of STR, 94. As per Rule 3 of POTR, 2011 point of taxation is date of issue of invoice or date of receipt of payment, whichever is earlier.