20 March 2012
what are the consequences to the service receiver if the service provider not charging service tax(not registered) even if yearly turnover exceeds rs.10 lakhs, please refer sections of service tax
20 March 2012
Liability of service tax in normal case is that of service provider.....So there is no consequences or action against service receiver.....Except in cases of import of service and GTA etc. (refer Rule 2(1) (d) of Service tax Rules, 1994) where service receiver is liable to pay service tax
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