TaxTMI 
TaxTMI 
sir,
kindly give easy understand meaning of Service Provider and Service Receiver
clarification of service provider and service receiver
06 Jun 2014 
1 Reply 
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Service tax principle: tax is on the taxable service, not the provider, who must collect and remit accordingly.
Service tax attaches to the taxable service-not the provider-who is the person liable to collect and remit tax; "service provider" and "service receiver" lack uniform statutory definitions and are described variably (any person, commercial concern, agency, establishment, corporate body). A commercial relationship with agreed consideration must exist for tax liability to arise, and amendments have broadened receiver terminology to "any person." (AI Summary)
Service tax attaches to the taxable service-not the provider-who is the person liable to collect and remit tax; "service provider" and "service receiver" lack uniform statutory definitions and are described variably (any person, commercial concern, agency, establishment, corporate body). A commercial relationship with agreed consideration must exist for tax liability to arise, and amendments have broadened receiver terminology to "any person." (AI Summary)