Service receiver's responsibility to take registration under

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Pranav (Querist)
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24 January 2016 Respected expert I am having a query that, if a person who is a service provider is providing services to a non resident outside india then in such a case he is not liable to service tax liability as the place where service is provided is outside India(as per POPOS rules) my question is that for providing these services he is taking the services of another non resident who is located outside India but providing service to this person in India thru an online platform, so in such a case this person who is receiving services from a non resident for providing services to a non resident which is located outside India, this service receiver will be liable to pay service tax under reverse charge mechanism? Right? But the situation is that he has not yet obtained the registration under the service tax, suppose if he will obtain registration under service tax this year before 31st march he could have been able to pay his service tax liability under reverse charge with interest on delayed payment for the f.y2015-16, I want to know that what he should do for the payment of liability to pay service tax for the A.Y.2014-15 ? Is there any provision for belated return in service tax?? Or he should wait for the announcement of voluntary compliance scheme(VCS) by the CBEC.
Kindly respond my query as soon as possible.
Thanking you.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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25 January 2016 For 2014-15 Pay service tax liability with interest and belated return in service tax can be filed with late filing fees up to a maximum of Rs 20,000.