I have received a bill of manpower supply from a service provider who is not registered under service tax because he is an individual and not having eligible turnover for service tax so he did not charged service tax on the bill and as a service receiver am i liable to pay service tax under reverse charges mechanism or not.We are a pvt ltd company and also registered under service tax.
22 December 2012
Yes, in my opinion you are still liable to pay Service Tax on that since the primary liability is on your shoulder. In the reverse charge mechanism it is immaterial that the provider is charging tax or not.....
CAclubindia
