Whether the Value of a Taxable service under Partial Reverse charge Meachnism be different in case of Service Provider and Service Receipent...??
B'coz as per Explanation to the Notification No. 33/2012 : - The Service Recipient can independently avail or forgo abatement or choose a valuation option, which is independent of Service Provider
Please go throught he attachment, it may be useful to you.
Regards
Swati
Rohit my friend,
You are referring to the notification no.33/2012 i.e., issued for applicability of SSI exemption; instead of Notification No.30/2012.
Secondly , you have not shown the complete text. It in the beginning says about the Works contract service.
Conclusion; only for works contract services, independent valuation option can be taken by the service provider and service recipients.
CAclubindia
