Dear Sir /madam
I come across the following doubts in our work career :
In the latest amendment in the service tax July 2012 - the extent of service tax payable by the recepient and by the service provider for the same taxable service :
a) service provider does not have service tax no. , if so whether the service receiver should pay the entire service tax payable or only his /her portion. If paid whether can be taken credit.
b) If service provider has service tax no. and does not charge service tax, then is the service receiver liable to pay the entire service tax .
b) in the case of manpower supply for any purpose - 25% of ST payable by the service provider and 75% by the service receiver. here whether 75% paid can be taken credit on the month of paying or in the next month.
c) in the case of contract work , service provider levies 100% of the service tax instead of 50%, so if service receiver pays the 100% , whether the service tax credit can be availed.
Thanks in advance.
regards
J Balachandar
CAclubindia
