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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Liability of tax - GTA service - reverse charge - "any person" ...

Service Tax

June 7, 2017

Liability of tax - GTA service - reverse charge - "any person" referred in Rule 2(1)(d)(v) is not qualified by category (a) to (g) of the Rules and therefore even individual or partnership firm can fell under the category of "any person" specified in the said rule - AT

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  10. Reverse charge mechanism - The payment made to ‘service providers outside the country’ does not qualify for being subject to tax under section 66A of Finance Act, 1994

 

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