Applicability of reverse charge

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Rahul Jain (Querist)
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26 March 2014 Suppose a partnership firm engaged in developing residential apartments has appointed a sub-contractor for a particular work in the project.This sub-contractor is a proprietorship firm.

Now who is liable to deposit Service Tax-

Service Recipient Partnership Firm OR Service Provider Proprietorship Firm??

CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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26 March 2014 RCM is not applicable because of Service receiver is a other than Business entity registered as body corporate

Proprietorship firm s liable for paying Service tax

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Rahul Jain

Rahul Jain (Querist)
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26 March 2014 Ravikumar Sir, is partnership firm a Business Entity or not sir???

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CA. RAVIKUMAR

CA. RAVIKUMAR (Expert)
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26 March 2014 It is business entity but not body corporate