In which SAC we should submit service tax for service received from govt or local authority and where we have to pay service tax under reverse charge.
either it should be business support service or other
does it will make any impact in return filing.
Clarification on Service Accounting Code for reverse charge: Use Works Contract Service code for applicable government services. A query was raised about the appropriate Service Accounting Code (SAC) for submitting service tax on services received from government or local authorities, specifically under the reverse charge mechanism. The question was whether to categorize it as a business support service or otherwise and its impact on return filing. The response clarified that the SAC remains the same under the reverse charge mechanism. If the service falls under Works Contract Service (WCS), the service receiver should use the WCS code for depositing the service tax. (AI Summary)
TaxTMI 
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