service receiver have liability even service provider (individual or partnership firm)charge service tax?

[Mathurthi RamKumar]

Dear all,

Greetings.. Kindly tell me if service receiver have liability even service provider (individual or partnership firm)charge service tax? (Service receiver is a Pvt Ltd Company)

Regards

M.RamKumar

AI Summary

Private Companies' Service Tax Liability Depends on Service Type; Reverse Charge Mechanism Key per Notification No. 30/2012-ST. A query was raised about whether a service receiver, specifically a private limited company, has liability for service tax when the service provider, an individual or partnership firm, charges service tax. Responses highlighted that liability depends on the type of service and whether it falls under reverse charge mechanisms. For certain services like rent-a-cab, both provider and receiver have tax liabilities. Reference was made to Notification No. 30/2012-ST, which lists services subject to reverse charge, including insurance agent, goods transport, and legal services, among others. The discussion emphasized understanding specific service tax rules and notifications.