Reverse charge

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sunit gupta

sunit gupta (Querist)
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19 March 2014 can any one explain the concept of reverse service tax ...

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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19 March 2014 1. The normal concept in service tax is that the service provider is liable to:

(a) Get registered,
(b) Charge service tax in his invoice
(c) Deposit service tax with the Govt
(d) File service tax return

2. Under reverse charge the liability is shifted from the service provider to the service recipient.

The service recipient has to comply with all the requirements:

(a) Get registered,
(b) Deposit service tax with the Govt on his own
(c) File service tax return