Reverse charge mechanism

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 February 2014 Hi

In works contract service provider is having service tax registration and the service recepient too having service tax registeration.

Service tax is included in the bill.

Kindly clarify whether reverse charge mechanism is applicable for service recepient or not.

Ganeshbabu K

Ganeshbabu K (Expert)
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14 February 2014 Reversecharge mechanism applicable for execution of work contract service in hands of service receiver only if
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Service receiver is Business entity registered as body corporate located in the taxable territory(Means company registered under company act and LLP)
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Service provider is Individual, HUF, proprietary or partnership firm, AOP located in taxable territory
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In any other case No reversecharge

Querist : Anonymous

Querist : Anonymous (Querist)

17 February 2014 Thank you Sir for the clarification given by you at the right time

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