query

Dear Pradeep,

Reverse charge under service tax arises when the service receiveer is required to pay the service tax. Like in the case of Import of Services. A person in India importing certain services and making payment to the foreign service provider, in such case Indian service receiver would be required to pay ST on the amouont remitted by him to the foreign service provider. It is called reverse charge machanism.

Regards

Jeevesh MEhta

9811617186