06 February 2014
As Per PAYMENT OF SERVICE TAX UNDER REVISED REVERSE CHARGE METHOD SECTION 66B, 68(2) AND RULE 2(1)(D)for GOODS TRANSPORT AGENCY SERVICES "Service Receiver" includes Consignor or consignee being factory, registered society Co-operative society. Registered Dealer, Body corporate, Partnerships firm, LLP and Association of Person. Whether it includes Proprietorship concern as a registered dealer??
06 February 2014
Any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, whether individual/firm or any other entity is liable to pay service tax under RCM.
CAclubindia
