05 October 2013
see generally a service provider has to pay the sevice tax.But in case of reverse charge the service reciever has to pay service tax. There are certain specified services upon which reverse charge is applicable,like-director services,import of services, arbitunal/advocate services,GTA services,works contract,manpower supply,renting/hiring of motor vehicle,insurance agent services.
Further ,in some cases like works contract,manpower supply ,renting of motor vehicle etc service tax liablity is shared between service provider and service reciever. Service provider also has the option to adopt abatement ,in order to reduce service tax liabilty
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