Case 1: If Service Provider is a Company, Charge 100%, i.e. 12.36% service tax in Bill. Entire Service Tax Deposited by Service Provider.
Case 2: If Service Recevier is a Comapny, and Service Provider is Not a Company; Charge 25% of the Service Tax in Bill. Mention the 75% of Service tax in the Bill, which the Service Receiver Company is supposed to Deposite to the Department.
Company will Deposit the 75% of service tax mentioned in bill directly to the Department. The credit if available will be taken in Excise returns of the next month, on the basis of GAR7 challan.