In case of reverse charge mechenism and service tax payable by service receiver
in any case he did not his service tax liabiilty then what would be liability of service provider
1. can service receiver also required get resistration in S.tax?
2 Replies
CA Vivek Goyal
(Practising CA)
(148 Points)
Replied 29 September 2013
If service receiver does not paid his ST liability there is no responsibility for service provider. Service receiver is also liable to take registration under ST.
Prashant Kini
(Article Assistant)
(154 Points)
Replied 29 September 2013
Under reversal mechanism where service receiver is liable to pay service tax under reverse charge mechanism but doesn't discharge his liability then it is not the responsibility of service provider to discharge the same. Service provider is liable only on his part of service tax liability. and service receiver should obtain registration to pay service tax under reverse charge mechanism
Recent Topics
- Form 3CEAB
- Form 3CEAA and Form 3CEAB
- DIR 3 Web KYC
- Can i declare LTCG income as business income if I
- Stock entry in new software
- I have an EMI collection shop, what is its SAC cod
- Making payment once in quarter possible under QRMP
- Master File Documentation related
- Applicability of 44AD needs clarification
- ITC reversal in GST 3B
Related Threads
CAclubindia
