TaxTMI 
TaxTMI 
Dear Sir , A State Society availing service of monthly hiring vehicle through a agency for its staff and society program .Payment for 2013-14 is 5,11,972/- (in different amt. through out the yr.) . Is there is any liability of society for deduct service tax.
Reverse Charge
07 Jul 2014 
3 Replies 
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Reverse charge liability for service tax depends on recipient being a business entity; non business public societies not liable.
Partial reverse charge service tax applies only when the recipient is a business entity registered as a body corporate; a government owned public welfare society not engaged in business activity and receiving grants does not incur reverse charge liability for contracted vehicle hire services. (AI Summary)
Partial reverse charge service tax applies only when the recipient is a business entity registered as a body corporate; a government owned public welfare society not engaged in business activity and receiving grants does not incur reverse charge liability for contracted vehicle hire services. (AI Summary)