(In the case of Man Power Supply Service) If 'ABC Ltd' receiving a service from a 'small service provider' who is under basic exemption limit, is company liable to pay 9.27% service tax under reverse mechanism.......?
29 July 2013
Absolutely Yes...... The service receiver(in case of reverse charge) has to discharge its liability without any threshold limit. It has been specifically mentioned in the notification no.33/2012 itself.
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