Liability of charging service tax, Service Tax

[AJAY KUMAR]

Whether any professional, other than sub contractor i.e Architect, Chartered Accountant, Sub Agent etc, who are not directly rendering services to client OR service tax is charges by thier Principal client from the customer , ARE liable to charge service tax from their client

Posts / Replies

[Surender Gupta]

Yes, the professionals who are not directly rendering services to client, shall also be liable to service tax in ordinary course as they are providing services.

[Madhukar N Hiregange]

All such persons ( sub contractors) MAYBE covered under Business Auxliary service if they are providing services on behalf of another. However if the services are provided for the client who in turn provides the servcie to his client ( final) then the coverage under BAS may not be correct.