Reverse charge liability: notified service recipients must register and pay service tax when specified services are notified for recipient-side payment. Payment of service tax on a reverse charge basis places liability on notified recipients who must register, file returns and pay tax; a specified list of services is subject to full or partial reverse charge with percentages allocated between provider and recipient. Applicability is subject to conditions (recipient categories, nature of provider, and place of provision), specified exemptions for small providers and certain recipients, prohibition on using CENVAT credit for reverse charge payments, independent liabilities under partial reverse charge, and separate valuation options for works contracts. Non-compliance attracts interest and penalties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge liability: notified service recipients must register and pay service tax when specified services are notified for recipient-side payment.
Payment of service tax on a reverse charge basis places liability on notified recipients who must register, file returns and pay tax; a specified list of services is subject to full or partial reverse charge with percentages allocated between provider and recipient. Applicability is subject to conditions (recipient categories, nature of provider, and place of provision), specified exemptions for small providers and certain recipients, prohibition on using CENVAT credit for reverse charge payments, independent liabilities under partial reverse charge, and separate valuation options for works contracts. Non-compliance attracts interest and penalties.
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