Audit Assistant
353 Points
Posted on 15 December 2013
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.