Circular or Notification No

[Asked by Guest]

Dear Sir, please mention circular or notification no in which service receiver has to determine whether service provider has paid his service tax liability or not , please explain, thanks and regards

AI Summary

Reverse charge mechanism requires the service receiver to pay tax regardless of the provider's tax payment status.
No statutory circular or Cenvat provision requires a service receiver to verify a provider's payment of service tax; under the reverse charge mechanism the receiver must independently discharge prescribed tax liability, and verification rights, if desired, must be created contractually rather than deriving from tax law.