Do individuals are liable for service tax under reserve charge

This query is : Resolved

suchinder (Querist)
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10 April 2014 My one of the client(individual) is taking service from good transport agency which does not charge service tax do my client is liable for payment of service tax under reserve charge.

Annu Agarwal

Annu Agarwal (Expert)
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11 April 2014 Your client is neither
-any factory
-any society
-any co-opeartive society
-any body corporate
-any partneship firm
Your client shall be liable to pay service tax under reverse charge if he is
A dealer of excisable goods .
Please refer Rule 2(d)(B) of Serviec Tax Rules.