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Service tax on dry cleaning

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Querist : Anonymous

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Querist : Anonymous (Querist)
29 June 2014 Dear Sir,
Kindly clarify:
"If the dry cleaner (Service Provider) is not charging service tax on dry cleaning, availing the benefit of threshold limit i.e., Rs.10 lac and service receiver is registered with ST Deptt. Under these circumstances, SR is liable to pay ST?
Regards

30 June 2014 No. Service receiver is not liable to ST since reverse charge does not apply to dry cleaning service.



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