Service tax limits

Service Provider will be responsible, provided 'Reverse Charge Mechanism' is not applicable else the Service Receiver as per Rule-2(1)(d) of The Service Tax Rules, 1994. Moreover, TDS should be decucted on the value of taxable services excluding the service tax, if separately shown in the bill.

Hope ur doubt is cleared now..

Agree with the above view. Liability is always on service provider unless a transaction is covered under reverse charge.