Service provider not charging service tax

This query is : Resolved

Aanand Jha (Querist)
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17 June 2016 When Service Provider not charging service tax on chargeable service, in this case what shall be liability of service receiver ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 June 2016 Service receiver is not liable, except where RCM is applicable.

sudarshan

sudarshan (Expert)
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18 June 2016 service tax is consumption based levy. So the person who consumes is liable .Service provider is only collecting and remitting Service tax.If service provider is not charging service tax now and when he is demanding tax later on, Receiver has to pay the tax.

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Aanand Jha

Aanand Jha (Querist)
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19 June 2016 Dear Sri Sudarshan Sir,

Demanding by whom, Govt. will demand or Service provider? Can you give me any case law reference, pls.

Aanand Jha

Aanand Jha (Querist)
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19 June 2016 Sri SeethaRaman Sir,

Will not any liability arise in future?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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20 June 2016 Liability for service provider may arise. But there is no commitment on you to pay the amount later.

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