clarification of service provider and service receiver

[Raja krishnan]

sir,

kindly give easy understand meaning of Service Provider and Service Receiver

AI Summary

Clarification on 'Service Provider' and 'Service Receiver' Definitions in Service Tax Context under Finance Act, 2008 A discussion on a forum sought clarification on the definitions of 'service provider' and 'service receiver' in the context of service tax. The response explained that service tax is levied on taxable services, not on the service provider, who merely facilitates the tax payment to the government. The term 'service provider' varies based on the nature of services, encompassing individuals and entities like agencies and establishments. The 'service receiver' is the entity availing the services, which can include clients, customers, or subscribers. The Finance Act, 2008, standardized the term to 'any person,' emphasizing the tax is on services, not the recipient's status.