Service tax under reverse charge

Yes, 

in case where the service provider is non corporate entity and recipient is corporate entity the reverse charge machanism applicable in case of work contract service

the 50% is of recipient liability and 50% is of the service provider liability.

Thanks

Case 1:

If the painting material(i.e. paints, primer) are made available by the Service receiver, then it shall be considered as pure labour contract. Hence, no Work contract in this case.

Case 2:

If the Service provider brings the painting material of his own & charges consolidated bill for material & labour(though he doesn't charge VAT/CST),then the same shall fall under Works contract and thereby resulting in 50% service tax liability of the sevice receiver.

dear,

my query is regarding payment of service tax ,

50% of service tax borne and paid by service provider and 50 % of service tax borne and paid by receiver , being corporate.

1)Now , the corporate should apply for service tax no. in order to pay the S.tax or can pay directly to govenrment.?

2) Also corporate needs to file ST 3 , as applicable to others?

Yes have to apply for ST No & also need to file ST3 if he wants to take credit of said ST paid.

 As per  Valuation of works contract Notification No 24/2012-ST dated 6^th june ,2012 66E (h) Service portion in the execution of a works

I think It will Come Under Work Contract and U r Liable to Pay Service Tax... Reverse Charge will be Applicable... For More Please Visit This Link

/articles/reverse-charge-mechanism-of-service-tax-14673.asp#.UIk5929th0c

Rakesh Sir u r contradicting  Sumit Sir ..
Please tell guys who is correct...?

Whether in above case (merelly service provided without VAT charged in bill ) Service tax liability under works contract (reverse charge) incur or not..???