01 January 2014
Whats the liability of service provider in case of partial reverse charge case? In case of service provider is small service provider and if not useing cenvat credit?
01 January 2014
In partial reverse charge service tax is partly paid by the service provider and partly by service receiver. In case the service provider is a SSP,then he is not liable to pay service tax.But the service receiver is still liable to pay service tax if the service provided is one covered under reverse charge mechanism.