Service tax

vyjayanthimala (Accounts) (245 Points)

07 October 2016  

Sir,

If an auditor firm  registered  in service tax dept comes below the threshold limet of Service tax for continuous 2 to 3 years, are they liable to collect the service tax.

Or  service tax should be paid by the service receiver ? -under reverse charge mechanism.

Please clarify.

with regards

mala