Reverse charge mechanism-Any exemption for service receiver

[Guest]

Dear Team,

 We are a manufacturing company now after the reverse charge mechanism liability of payment of service tax will arise on works contract as a service receiver:

Is any exemption criteria is available for service receiver for payment of service tax under reverse charge mechanism due to works contract ?

or it is applicable on all corporate, No exemption/concession under service tax law.

 

Thanx

AI Summary

No Exemptions for Service Receivers Under Reverse Charge Mechanism for Works Contracts; Registration Mandatory for All Entities. A manufacturing company inquired about potential exemptions for service receivers under the reverse charge mechanism for service tax on works contracts. Three respondents clarified that no exemptions exist for service receivers. They emphasized that all corporate entities are subject to this tax, regardless of the amount, and must register with the service tax authority to fulfill their tax liabilities. The discussion confirmed that the reverse charge mechanism applies uniformly without any concessions for service receivers.