Liability of S.T. under RCM

[Sanjeev Chauhan]

Sir,

Under Partial Reverse Charge Mechanism Service recipient of security services is required to pay S.T. on 75%  value.

Suppose the service provider has discharge the 100% tax liability, then whether the service recipient is still liable to pay s.t. on 75% value or otherwise.

Thanks in advance

 

AI Summary

Reverse charge liability: service recipient remains liable for partial service tax even if provider pays full tax.
Under the Partial Reverse Charge Mechanism for security services, the service recipient remains independently liable to pay the portion of service tax chargeable under reverse charge even if the service provider has paid tax on the full invoice; excess payments may be reclaimed through refund or adjustment remedies under central excise law, and practical steps include invoicing, claiming input tax credit, or bilateral adjustment with the provider.