Reverse charge on sponsership fee

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 February 2014 my query is if we receiving sponsorship fee then reverse tax is applicable or not? is registration is required to pay in case of reverse tax ? How Much minimum liability required for registration in this case ? what are the requirement of detail to register ?
Please guide .

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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08 February 2014 Hi,
1) Yes reverse charge is applicable for sponsorship fee received. i.e service receiver has to pay Service tax 100%

2) Yes registration is required for reverse charge

3) There is no minimum threshold for reverse charge.
4)online registration is to be done with the documents lists provided in the website

For more details refer article on reverse charge available in the below link

https://www.caclubindia.com/articles/reverse-charge-methodology-under-service-tax-16364.asp#.UvXntfmSwTo