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Do individuals are liable for service tax under reserve charge
My one of the client(individual) is taking service from good transport agency which does not charge service tax do my client is liable for payment of service tax under reserve charge.
Replies (1)
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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