Please provide me consultant engineer (Individual) liability to pay service tax. Can company pay service tax on behalf of consultant engineers. What is rate of service tax of consultant services. Old rate is 10.30 %.
Is there any new notification issued by department which replace earlier notification (Notification No.23/97-ST, dated 02.07.1997)
14 April 2014
As per my view: 1.Rate of service tax on consultant engineer is 12.36% Because as per Sec66B of Finance Act 2012, service tax shall be levied @12% on all taxable services. 2.Reverse charge not applicable on Consulting Engineers.