Payment of service tax by service receipient

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 July 2013 Can service recipient pay service tax on behalf of service provider from his bank account online??? (Excluding cases of Reverse charge & specified services as notified in service tax act)

if yes, then is there any proof/circular/notification in this regard??

Pradeep Nainawati

Pradeep Nainawati (Expert)
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04 July 2013 Other than services notified under notification 30/2012-ST, liability to pay ST is on service provider. Even if Service recipient has paid, department may still ask service provider to pay.
Section 68(1)of Finance Act, 1994 clearly mention that service tax is required to be paid by service provider.

For further ref pls refer said section and Rule 2(1)(d) of Service Tax Rules 1994

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