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S.tax

Queries 613 views 2 replies

In case of reverse charge mechenism and service tax payable by service receiver

in any case he did not his service tax liabiilty then  what would be liability of service provider

1. can service receiver also required get resistration in S.tax?

Replies (2)

If service receiver does not paid his ST liability there is no responsibility for service provider. Service receiver is also liable to take registration under ST.

Under reversal mechanism where service receiver is liable to pay service tax under reverse charge mechanism but doesn't discharge his liability then it is not the responsibility of service provider to discharge the same. Service provider is liable only on his part of service tax liability. and service receiver should obtain registration to pay service tax under reverse charge mechanism


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