Partner
192 Points
Posted on 02 August 2016
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.