Service Tax Reverse Charge

[Jyoti Sahoo]

Dear all,

Good Morning,

Please help me in service tax reverse charge method.

Is service tax laible to pay by service receiver in reverse charge method even if service provider not covered under service tax laibility i.e he is below Rs 10,00,000/- tournover.

please help me,thanks in advance.

 

Regards,

CMA Shanmukha.

AI Summary

Reverse charge: service recipient must pay service tax even if supplier is below the registration threshold under partial reverse charge.
Under the partial reverse charge mechanism the service recipient must pay service tax where law assigns liability to a person other than the service provider; the provider's not crossing the turnover threshold does not exempt the recipient, and Section 68(2) does not confer a threshold exemption for those liable under reverse charge.