Service Provider has not levied Service Tax what is my liability as user

[prasanna shenoy]

Service Provider has not levied Service Tax on Taxable Service which is availed by me (user). I have paid only the invoice amount. What is my liability?

[SANJEEV JADHAV]

Dear Sir, Please mention name of service which you have availed from service provider. It will easy to explain.

[Rama Krishana]

I think no liability on your part. Only exception is certain services in which your liable to pay service tax under reverse charge method.

AI Summary

Reverse charge liability: recipient-users must pay service tax where law assigns tax responsibility to them under reverse charge. Generally the recipient-user is not liable to remit service tax if the service provider fails to charge it; however, where the law imposes liability on the recipient under the reverse charge mechanism the user becomes the taxable person and must pay the tax directly.