Service tax

 Normally, service tax is payable by person providing the service.

 Section 68(2) makes provision for reverse charge i.e. making person receiving the service liable to pay tax.

 Provision can be made that part of tax will be paid by service receiver and part by service provider.

 Provisions relating to reverse charge are contained in Notification No. 30/2012-ST dated 20-6-2012.

REVERSE CHARGE UNDER SERVICE TAX is tax payable by the receipient of service in place of service provider...however there are some services where part is payable by service provider and balance by service receiver. It is applicable from 1ST JULY 2012. 

Under the reverse charge some part or the whole of the service tax has to be paid by the person who is receiving the services.

This is applicable form 1.07.2012.

For more details read the article at below links:-

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