Reverse charge & partial reverse charge mechanism in ST

CA. K S Chauhan , Last updated: 19 December 2014  
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Service Tax is levied under Section 66Bof the Finance Act, 1994 as amended up to date. Section 68(1)confers liability to pay service tax on service provider but section 68(2), which has overriding effect over section 68(1), confers liability to pay service tax on the receiver of such taxable service

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Published by

CA. K S Chauhan
(FCA, LLB, DISA(ICA))
Category Service Tax   Report

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