Applicablity of Reverse Charge

[Saurabh Singh]

Dear All

 

1. I want to know if service provider is co. & service reciver is also co. than who is liable to pay service tax

2. If service Provider & Service Reciver both are Individual / HUF/Firm than who will pay service tax

 

 

AI Summary

Liability for Service Tax: Companies vs. Individuals, HUFs, or Firms Explained under Notification 30/2012. A query was raised regarding the applicability of reverse charge in service tax scenarios. The first question asked who is liable to pay service tax when both the service provider and recipient are companies. The response clarified that the service provider is responsible for charging and paying 100% of the service tax when issuing the invoice. The second question concerned liability when both parties are individuals, HUFs, or firms, with the response indicating that liability is determined by the provisions of notification 30/2012.