Service tax, question & answer - 3

thanks a lot  mr.navin

Dear Sir,

According to Reverse Charge mechanism The Service Receiver has to paid Service Tax for the service he received from Service Provider. But The Service Provider haveing no Service Tax No. due to not cross the 10 lac limit. So the question is where the Service Receiver have to deposit the tax in which no. as he is also  not haveing Service Tax No. Please clear my doubt. Thank in advance.

if service provider not charging service tax on invoice because service provider donot having ST no due to trunover is less than the exemption limit.

in this case service receiver is liabale to pay service extent to their actul st laibility.

For Exp, ABC P LTD. received the bill of manpower hiring of Rs. 100 from individual who not charging ST on bill then in case ABC P LTD is liable to pay service tax 100*75%*12.36% ONLY.

Dear Sir,

Thanks for your reply, My question is suppose ABC P  LTD. not haveing any Service Tax No. then where the said tax will be deposited. Thanks with regard,

ABC P LTD need to apply for service tax no.

who to calculate the service tax montly and yearly. and also if we recv service and given the service who to calculate the service tax.

service tax liablity is calculated on monthly basis.

WE HAVE GOT A TURNKEY PROJECT FROM STATE GOVERNMENT (DIRECTORATE OF COMMERCE AND INDUSTRIES) . WHETHER WE WILL CHARGE SERVICE TAX ON ORK CONTARCT BILL TO HIM UNDER COMPOSIT SCHEME.

MANOJ