Notification power over service tax liability: Central Government may allocate tax liability between recipient and provider. The amendment empowers the Central Government to notify specific taxable services and to specify the extent of service tax payable by a person other than ... Summary
Notification power over service tax liability: Central Government may allocate tax liability between recipient and provider.
The amendment empowers the Central Government to notify specific taxable services and to specify the extent of service tax payable by a person other than the service provider, substituting the prior wording with "such taxable services as may be notified" and inserting a proviso that the remaining service tax shall be paid by the service provider.
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