service receiver have liability even service provider (individual or partnership firm)charge service tax?

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..... service receiver have liability even service provider (individual or partnership firm)charge service tax?
Query (Issue) Started By: - Mathurthi RamKumar Dated:- 3-10-2016 Last Reply Date:- 5-10-2016 Service Tax
Got 4 Replies
Service Tax
Dear all, Greetings.. Kindly tell me if service receiver have liability even service provider (individual or partnership firm)charge service tax? (Se .....

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..... rvice receiver is a Pvt Ltd Company) Regards M.RamKumar Reply By Ganeshan Kalyani: The Reply: It depend upon the type of service covered under reverse charge. In case of rent a can service , the service provider shall charge service tax of his portion and the receiver shall have to pay his portion of service tax. In case of partial reverse charge such as above then even though service provid .....

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..... er charge service tax on bill the service receiver is liable to pay the tax. Reply By MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Ganeshan Reply By YAGAY AND SUN: The Reply: Only services which have been incorporated in Notification No. 30/2012-ST would have an impact of liability under reverse charge. Reply By Ganeshan Kalyani: The Reply: Reproducing extract from an artic .....

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..... le penned by VSV & Co for ready reference. Following services are covered under RCM/partial RCM underRule 2(2)(d)(i) of Service Tax Rules, 1994 read with Notification No. 30/2012-ST: * Insurance Agent Service * (Banking) Recovery Agent Service * Goods Transport Agency Service * Sponsorship Service * Legal Service * Arbitral Tribunal Service * Services by Directors of the body .....

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..... corporate to the body corporate * Support Services provided by Government/Local Authority * Rent-a-Cab Service * Manpower Supply Service * Security Service * Service portion in execution of Works Contract * Import of Taxable Services
Discussion Forum - Knowledge Sharing .....

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