SAC for service received from local or govt authority

[yateen vyas]

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.

[KASTURI SETHI]

Service Accounting Code will remain same under RCM. If service provider has provided Service under WCS, Accounting Code to be mentioned by Service Receiver is same which is meant for WCS. ST has to be deposited by SR against code of WCS.

AI Summary

Reverse charge: service tax on services from government or local authorities must be paid by receiver under provider WCS code. Where services from local or government authorities attract the reverse charge, the Service Accounting Code used by the receiver remains the code appropriate to the service; if the provider rendered Works Contract Service, the receiver must report and deposit service tax under the Works Contract Service accounting code when discharging tax under reverse charge, and use that code for return filing entries.