Reverse charge mechanism

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 May 2013 What if the Service Provider is not registered under Service Tax in case of reverse charge mechanism. How will the service receiver show his share of service tax paid against the service provider while filing the returns in the respective forms?

CA Vikas Acharya

CA Vikas Acharya (Expert)
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13 May 2013 he can claim the credit on the basis of GAR - 7 Challan - rule 4(7) of ccr
it doesn't matter whether the SP registered or not, SR has to pay his liability.
this is not SP's share, it is the liability of SR itself under reverse charge.