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What will be treatment in case of partial reverse charge if service provider is covered under SSI exemption i.e. he is not liable to pay any service tax?

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Dated: 1-4-2015

12 - Person Liable to Pay Service Tax

It is clear that the liability of the service provider and service receiver are independent of each other. Both are liable to pay service tax for their portion of liability. In case service provider is covered under SSI exemption, he will not pay his portion of service tax liability. The service receiver will discharge his portion of liability. There will be no change in service receiver's liability.

 

 
 
 
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