Liability to deposit service tax

Rahul Jain (Accountant) (316 Points)

05 October 2013  

A partnership firm is engaged in Construction business. It has appointed a Contractor(which also is a partnership firm) on Work Contract to build the basic structure of building.

 
 Now the Service tax charged by Contractor should be deposited by itself or should it be deposited by Service recipient which in this case is a Partnership Firm? 
 
Under reverse charge notification it is written that service tax to be deposited by service recipient only if it is a Body corporate?
 So what if Service Recipient is a Partnership Firm and Service Provider is also a partnership firm?