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Reverse charge mecanisum
Sir,
can you reply that in case of service receiver is not liable to pay service tax because he is unregistered in this case service receiver is liable to pay tax of his own portion of works contract service tax.
Reply Me.
Replies (1)
If the Service receiver is unregistered coz of liability of taxable services of aggregate value does not exceed Rs. 10 lakhs, then the Service Receiver is exempted from ST liability for his own portion.
But Service Provider has to pay his own portion under partial RCM.
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