serviex tax

[krishna d]

in which services, Service tax is payble by the payer (services used by us and paid by us like transprot charges paid by us also pay st 3.09 percent on Servies used)

[Mahir S]

Services under Reverse Charge Mechanism.

Refer -Noti.No. 30/2012 - Dated 20-6-2012 - Service Tax.

AI Summary

Reverse charge mechanism: recipient may be liable to pay service tax when the payer uses specified services. Service tax on certain services may be payable by the service recipient under the reverse charge mechanism, making the payer of the service liable to discharge tax; the applicable recipient-liability categories and scope are specified in the government notification cited in the commentary.