Reverse Charge Mechanism

[Guest]

Hello Sir/Mam,

I have been receiving the DJ service from a vendor who is providing as an individual service provider but he is not register under service tax . so is it require to pay the service tax Under RCM category on this type of service.

While the same service is not the list of RCM services.

[Ganeshan Kalyani]

DJ is not covered under reverse charge mechanism. Hence service tax isnot liable to pay for DJ service.

[ajay chharia]

Service tax under RCM is payable only on those services as provided under the financ act, 1994 as amended upto date.

AI Summary

Reverse charge mechanism: RCM applies only to statutorily specified services, so unlisted services fall outside RCM liability. The Reverse Charge Mechanism applies only to services specified by statute; services not listed are not subject to RCM. The contributors state that DJ service is not included in the statutory list and therefore service tax under RCM would not be payable for that service. RCM liability is confined to services specified in the Finance Act, 1994 as amended.