If service provider is not charging service tax on bill and not depositing to department then who is liable for service tax - service provider or service receiver?
Sanjeev Nanda (Senior Manager) (29 Points)
15 November 2017If service provider is not charging service tax on bill and not depositing to department then who is liable for service tax - service provider or service receiver?
Amitav
(Chartered Accountant)
(5993 Points)
Replied 16 November 2017
Service provider liable to pay service tax [section 68(1)]
Service receiver liable to pay service tax [reverse change mechanism ](section 68{2})
Sanjeev Nanda
(Senior Manager)
(29 Points)
Replied 27 November 2017
Originally posted by : Amitav | ||
Service provider liable to pay service tax [section 68(1)] Service receiver liable to pay service tax [reverse change mechanism ](section 68{2}) |
Thanks a lot for the reply.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)