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.

[PAWAN KUMAR]

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

AI Summary

Reverse charge mechanism not applicable to state government agencies for service tax; no liability on agency. Applicability of the reverse charge mechanism where the service receiver is a State Government agency: no liability arises under the reverse charge for services received by a State Government agency from a service provider.