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St payable under rcm for service provider not registered ?

santosh kumar (student) (186 Points)

27 July 2016

Dear CCI members, greetings to all.

Can anybody tell me whether service tax payable on services received under reverse charge mechanism even if service provider is not a registered service provider under service tax act.

Thank you in advance for your valuable response.

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5 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 27 July 2016

"whether service tax payable on services received under reverse charge mechanism even if service provider is not a registered service provider under service tax act."

YES

santosh kumar (student) (186 Points)
Replied 27 July 2016

Thnq Mr. Dhirajlal Rambhia for you reply.

Can you plz tell me how the service provider will pay his portion under partial RCM without registration under service tax

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160332 Points)
Replied 27 July 2016

If service provider is taking the benifit of small service provider (Total services below 10 lakhs), he may not pay his portion. Otherwise he will have to get registered.