Violation of reverse charge

[Pawan Agarwal]

Respected Seniors,

If i received a service which falls under reverse charge mechanism but by mistake service provider charges service tax on his bill and i pay the bill with service tax then..

A) Should I am liable to pay service tax again under reverse charge??

B) Can i avail cenvat credit of service tax paid to service provider on the basis of his invoice?

AI Summary

Reverse charge liability: recipient remains liable even if provider inadvertently charged and paid, and provider should seek refund.
Liability under the reverse charge mechanism remains independently on the service recipient even if the service provider mistakenly charges and pays service tax; the provider should seek refund of any amount paid on behalf of the recipient, while the recipient must discharge the reverse charge obligation and may claim input credit pursuant to applicable rules. Agreements shifting statutory reverse charge liability invite penalty and interest, though limited judicial precedent and administrative discretion may condone genuine one time mistakes.