TaxTMI 
TaxTMI 
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
service receiver have liability even service provider (individual or partnership firm)charge service tax?
03 Oct 2016 
4 Replies 
1572 Views Asked by
Reverse charge: service receiver may remain liable even if provider charges service tax under prescribed reverse charge notifications.
Reverse charge liability can attach to the service receiver even where the service provider charges service tax, when the service falls under the reverse charge regime; under partial reverse charge (for example rent-a-cab) the provider may charge tax on its portion while the receiver remains liable to pay tax on its share, and only services specified in the relevant notification create such receiver-side obligations. (AI Summary)
Reverse charge liability can attach to the service receiver even where the service provider charges service tax, when the service falls under the reverse charge regime; under partial reverse charge (for example rent-a-cab) the provider may charge tax on its portion while the receiver remains liable to pay tax on its share, and only services specified in the relevant notification create such receiver-side obligations. (AI Summary)