service tax reverse charges

[Asked by Guest]

Dear Expert

please I want to know all aspects regarding to service tax reverse charge under work contract.

Thanks

Vikram singh

[YAGAY and SUN]

Dear Vikram,

Please check Notification No. 30/2012-ST read with Notification 11/2014-ST in this regard.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[Akash Deep]

Dear Sir,

you need to read section 68(2), Rule 2(1)(d)(v) of ST Rules, and Notification No. 30/2012 dated 20.6.2012 as mended.

AI Summary

Reverse charge under service tax: liability for work contract services shifts to the recipient under specified notifications and rules.
Reverse charge liability for work contract services requires the recipient to discharge service tax under the reverse charge provisions of the Service Tax Rules and section 68(2), as implemented and amended by Notification No.30/2012 ST read with subsequent notifications including Notification No.11/2014 ST.