Partner
192 Points
Joined March 2013
Service Tax is payable by the service recipient under Reverse Charge Mechanism only in respect of services which are specified under Notfn No. 30/2012-S.T.
"Testing Service" is appropriately covered under the category of "Business Auxiliary Service", which is not specified under Notfn No. 30/2012-S.T for Reverse Charge. Hence no service tax is payable by you under RCM.
The full amount of Service tax chared by the Vendor is to be paid to the vendor.