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Applicability of reverse charge machanism on Govt. agency

pradeep kumar

plz tell me if service receiver is state govt. agency then you tell me applicability of saervice tax machanism on that agency.

State Government Agency Not Liable Under Reverse Charge Mechanism for Receiving Services, Says Respondent A query was raised regarding the applicability of the reverse charge mechanism on a state government agency receiving services. The response indicated that, in the opinion of the respondent, there is no liability for the state government agency under the reverse charge mechanism when it receives services from a service provider. (AI Summary)
Service Tax
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PAWAN KUMAR on Apr 11, 2014

As per my view there is no liability under reverse charge on State Government Agency received services from the service provider.

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