Tax Advisor
127 Points
Joined June 2008
SERVICE TAX LIABILITY FOR SERVICE RECEIVER IN CASE OF REVERSE CHARGE MECHANISM IS INDEPENDENT OF THE THE LIABILITY OF SERVICE PROVIDER AND IS NOT DEPENDENT ON THE FACT WHETHER SERVICE PROVIDER IS REGISTERED OR NOT. SERVICE RECEIVER HAS TO DISCHARGE ITS LIABILITY EVEN IF SERVICE PROVIDER IS NOT REGISTERED OR IS AVAILING BASIC EXEMPTION LIMIT AS AVAILABLE FOR SSI's.
SERVICE TAX LIABILITY FOR SERVICE RECEIVER UNDER REVERSE CHARGE MECHANISM IS APPLICABLE FROM RS. 1 ITSELF AND THERE IS NO EXEMPTION AVAILABLE.