Tax liability of a technical consultant

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Who pays ST - provider or receiver ?

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Yes, you are liable to pay service tax as the value of services privided by you is exceeding the threshold limit of Rs. 10 lakhs. First of all you need to register yourself with the servie tax dept by filling ST-1 Application, following the procedure stated for registration. Then you would get Registration certificate in St-2 from dept.

Service tax liability is applicable on only Service provider but only 10 services is under reverse charge systems by service recipient under notification No. 30/2012-ST. 


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