Service provider or service receiver

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If service provider is not charging service tax on bill and not depositing to department then who is liable for service tax - service provider or service receiver?

Replies (3)

Service provider liable to pay service tax [section 68(1)]

Service receiver liable to pay service tax [reverse change mechanism ](section 68{2})

Amitav is correct
Originally posted by : Amitav
Service provider liable to pay service tax [section 68(1)]

Service receiver liable to pay service tax [reverse change mechanism ](section 68{2})

Thanks a lot for the reply.


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