Service tax on reverse charges

Dear Prosanta,

The following is the link for Notification No. 30/2012 dated 20.06.2012 :

https://www.servicetax.gov.in/st-notfns-home.htm

Navigation :-  Year 2012; : - 30/2012-ST dt. 20-06-2012  [Eng]

Following is the link for its interpretation :

/articles/understanding-reverse-charge-mechanism-in-service-tax-17538.asp#.UnthTnC7GI8

Kindly refer the above links, hope it is useful.

Dear Prosanta,

In above three case reverse charge is applicable only in case 

Service Provider is : Individual, Proprietor, Partnership Firm, LLP, AOP

and

Service Recipient is a Company or Body Corporate.

Therefore, claim of Service Tax Auditor that in these cases reverse charge is applicable where provider is corporate.

However, in case service provider is outside India, then all the cases recipient is liable to pay services tax under reverse charge (Import of Services)