Service tax

kindly clear it
Replies (4)

what do u want in service tax to be clarified.

Sir who r liable to pay

Generally service provider.Now who is service provider.

Provider is a person who credit income in hi sP&L or I&Exp. A/c.In short the receiver of consideration, is service Provider.

In exceptional Cases, Service Receiver is a person liable to pay tax.Please Refer Notification No. 36/2012 at CBEC site in service tax column & search for notification issued in 2012.There u'll find 36/2012.

Also,an Interseting fact that FA 2012, made SP & SR both persons liable to pay tax in some services in some circumstances.

Ok sir thank u for ur kind support.

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