04 October 2014
if a person ( service receipent) entera into an rent agreement with owner of immovable property ( service provider) and undertake to bear service tax liabilty and also pay the same from his own account. then whether the liabilty of service tax payment for service provider gets discharged under service tax act.
04 October 2014
No , service tax in respect to services covered under RCM are only required to be deposited by service recipient. In other cases Rule 2(1)(d) of ST Rules for other services like renting of imm property the person liable to pay tax is the service provider and not service recipient....