Service tax on works contract on reverse charge

This query is : Resolved

anoop bhatia (Querist)
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16 January 2013 Sir/Madam,

I want to know whether service receiver is liable to pay 50% of service tax on works contract bills under reverse charge mechanism even the service provider has charged 100% service tax on his bills of service.

If no please provide the relevant notification.

Guest

Guest (Expert)

16 January 2013 even if service provider has charged 100% service tax amount then also the service receiver is responsible to discharge its burden of service tax under the reverse charge mechanism.

anoop bhatia

anoop bhatia (Querist)
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16 January 2013 Can you provide me the notification or rule where it is said that service receiver is also liable in case service provider charge 100% service tax.

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Guest

Guest (Expert)

16 January 2013 Read notification no. 30/2012 service tax.