Do individuals are liable for service tax under reserve charge
suchinder (student) (103 Points)
10 April 2014suchinder (student) (103 Points)
10 April 2014
Akshay Garg
(Indirect tax trainee)
(457 Points)
Replied 11 April 2014
Please see notification 30/2012 wherein under different services it is not mentioned whether the individul or whosoever receives the service shall be liable to mke payment under reverse charge.
So, it can be an individual who would be liable to pay ST under Revrese charge.
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