I am working with one of the pvt. sugar mill. if we are receiving works contract service then the liabillity to pay 50% service tax is on us. i want to know .....
1) if the party is not having the service tax registration then what is the proceedure to pay the service tax.
2) if the material value & service value is not determinable then what is the proceedure for service tax payment.
Sugar Mill Liable for 50% Service Tax Under Partial Reverse Charge; Payment Options if Values Indeterminable Explained An individual working at a private sugar mill inquired about the service tax liability for works contract services, specifically regarding procedures if the service provider lacks registration and if material and service values are indeterminable. The response clarified that under the Partial Reverse Charge Mechanism, the mill is liable to pay 50% of the service tax, regardless of the provider's registration status. If values are indeterminable, the mill can pay either 4.8% plus cess or 12.36% on 40% of the contract value. (AI Summary)
TaxTMI 
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