Can service provider under rcm opt to pay service tax himself ?
CA Yesha Shah (Assistant Manager- Accounts & Finance) (44 Points)
11 December 2015CA Yesha Shah (Assistant Manager- Accounts & Finance) (44 Points)
11 December 2015
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 11 December 2015
The GTA in my view may not be paying ST. If paying he should charge in his bill and declare that he is paying.
The option to pay ST by GTA is only when he supplies ot the individual or govt- unspecified persons. I presume this case is a company/ regd partnership in which case he should not pay.
However if there is proof that he the GTA has paid a legal defense ( dispute may take place) on no requirement to pay as it would amount to doubkle payment could be taken and has been taken in a few cases years back.