Liability of service tax

This query is : Resolved 

04 February 2012 Sir,
we have got manpower service from contractor,
contractore raised invoice without service tax before two year,
on this invoice company doesnot pay any service tax because manpower agency doesnot mention service tax in invoice,
my question is here

who is liable to pay service tax ?
company or contractor ?
company doest not pay any tax to contractor till date,
REgards
joshi p p

05 February 2012 it is contractor who is liable to pay service tax to government by collecting the same from company. however, even if company does not pay sole liability to pay service tax is on contractor.

05 February 2012 sir
thanks for your valuable reply

pl provied any case of this point or any notification/circular regarding this topic

regards
joshi




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