Advocate- Corporate Commercial & Indire
861 Points
Joined February 2009
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