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liability to pay service tax of service receiver

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(Querist)
04 March 2009 pls know to me there is any responsibility to pay service tax if service provider not charged service tax in his invoice.
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CA LOKESH KASAT, FCA, M.Com

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CA LOKESH KASAT, FCA, M.Com (Expert)
04 March 2009 Dear Haresh,
In such a case billing will be consider as inclusive of Service Tax and Service tax is payable as below:
Billing Amount/(100+ST rate)*ST

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