16 April 2013
As the Services Provided to the Educational Institution is Exempt from Tax vide Notification No 25/2012 read with notification No 3/2013, is it liable to pay Service tax under Reverse charge Mechanism?
16 April 2013
No RCM, as the service provided to them is exempt and not the institute. so if there's no tax on a particular service, then neither the SP nor the SR is liable.
16 April 2013
Thanks for the reply. But kindly also confirm whether all the services having reverse charge mechanism are covered by the said notification? What about the services which are not covered by the said notification? Will Reverse Charge applicable in that case?