as per reverse mechanism charge, service receipint is liable for service tax. I have received service from individual advocate, he has raised his bill on 1/6/2012 (before 1/7/2012) and charged me service tax on that. my quarry is should I make payment to him incl. service tax amount. what if I make payment after 1/7/2012 , in that case should I pay him service tax or should I directly make payment to govt.
06 June 2012
The respective provision of reverse charge in case of advocate shall be applicable from 1st july and not prior. Therefore you may make the payment accordingly to the advocate.
CAclubindia
