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Service tax under reverse charge

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(Querist)
13 January 2015 Whether service tax under reverse charge mechanism is exempted for Local Body or Local authorities have to pay service tax under reverse charge mechanism?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
14 January 2015 Local body is exempted under reverse charge mechanism. Only service receiver has to pay full service tax.
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Rupesh Jain

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Rupesh Jain (Expert)
14 January 2015 local body is exempt. service receiver corporate body will pay the
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