Reverse charge mechanism

This query is : Resolved 

29 January 2013 Dear All,
The reverse charge mechanism is applicable from 01.07.2012. However, if the bills were raised before 01.07.2012 and payments for the same afterwards, is the recipient of Service Tax liable to pay tax per the reverse charge mechanism?

Thanking in anticipation.

29 January 2013 if the service is provided before 01.07.12 then there is no service tax liability under reverse charge.



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