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 and SUN]

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

Reverse charge liability: service receiver must pay tax even when provider fails to issue proper invoices or disclose tax.
Reverse charge requires the service recipient to self-assess and pay tax under the partial reverse charge mechanism even where the supplier fails to issue proper invoices showing segregated tax liabilities or has not paid or declared service tax.