Reverse charge mechanism in service tax

I would like to know whether we have to adopt the reverse charge mechanism even when the service provider has registered with service tax abd have a service tax registration number. Kindly explain and also mention under which section it is covered.

Replies (4)

Yes. Refer Notification 30/2012.

Is it required even if the service provider has charged service tax in his bill?

Serivce provider is to charge tax as mentioned in the Notification and the balance needs to be paid by the service receiver

Whether the service provider has charged 100% of service tax in his bills or not, your liability as service receiver is fixed to the extent of % mentioned in the notification.  Hence you need to discharge your liability under RCM.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 November 2026
Tax Product Specialist

BharatX.ai

Gurgaon

B.Com

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details