Invoices under reverse charge.

[yash banthia]

Is the service receiver liable to follow reverse charge mechanism even if the service provider has not provided propper invoices showing segregated liabilities?

[YAGAY andSUN]

Yes, even in this scenario he is liable to pay his share under partial reverse charge mechanism.

[CASeetharaman KC]

In fact service receiver is liable to follow the reverse charge mechanism even if the service provider has not paid any service tax or shown any service tax payable in the invoices raised by him.

AI Summary

Service Receivers Must Comply with Reverse Charge Mechanism Even If Providers Don't Issue Proper Invoices Detailing Liabilities. A query was raised regarding the obligation of a service receiver to adhere to the reverse charge mechanism when the service provider fails to issue proper invoices detailing segregated liabilities. Two responses clarified that the service receiver remains liable to pay their share under the partial reverse charge mechanism. Even if the service provider has not paid or indicated any service tax payable in the invoices, the service receiver is still required to comply with the reverse charge mechanism.