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Service tax on works contract on reverse charge

This query is : Resolved 

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.

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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.

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

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Guest (Expert)
16 January 2013 Read notification no. 30/2012 service tax.



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