01 October 2013
In general cases a service provider has to pay service tax for the services provided.but in case of reverse charge service reciever has to pay service tax.Though there are certain circumstances where the ST liabilty will be shared between service provider and service reciever. There are some specified services upon which reverse charge is levied,like- director's services,tribunal/advocate services, Goods transport agency services,Import of services,sponsorship services,works contract, manpower services, renting of motor vehicle.
Further in come cases abatement is also available.Abatement is an option for service provider to pay service tax at a lower rate
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