CA
285 Points
Joined October 2010
Service Recipient has to pay service tax in the same way as we do when we are paying service tax as a service provider. You will have to register as Service Recipient and aslo for service which is being imported.
You are liable to pay service tax as service recipient so you will not be paying this on behalf of your client. That is you will be paying service tax under your number.
If that service qualifies as input service and that service is in order to provide service, then you can take CENVAT of service tax paid as service recipient.
Hope this helps u..