26 June 2014
From 1st July reverse charge mechanism came but if any service provider provides services to Pvt Ltd and till he has not taken registration till yet can Pvt Ltd Co will deduct Service Tax as per reverse charge and if not deducted who will pay full tax on these services ultimately
27 June 2014
The payment/deduction of service tax by a pvt co. liable to make payment under reverse charge is not dependent on the registration of service provider.
The liability of service receiver and service provider is clearly defined for specified services under the Act and is not subrogated or fall on the other in circumstance of default either by the service provider or receiver.
30 June 2014
Irrespective of fact that service provider having ST registration or not u have to pay ur part of service tax directly to department . . u dont take head ache of service receiver,pay only your part of service tax . . And this amount u cannot deduct from service provider payment
CAclubindia
