Service tax liability shift: specified recipients are made liable to pay tax instead of service providers for listed services. Persons notified under section 68(2) are liable to pay service tax instead of the service provider for specified services, including telecommunication service, general insurance, insurance auxiliary services by agents, transport of goods by road where consignor or consignee are specified entities (factories, companies, corporations, societies, co-operatives, registered excise dealers, bodies corporate or partnership firms), business auxiliary distribution of mutual funds, sponsorship services to bodies corporate or firms, and taxable services provided from abroad and received in India under section 66A; effective from the first day of January, 2005.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax liability shift: specified recipients are made liable to pay tax instead of service providers for listed services.
Persons notified under section 68(2) are liable to pay service tax instead of the service provider for specified services, including telecommunication service, general insurance, insurance auxiliary services by agents, transport of goods by road where consignor or consignee are specified entities (factories, companies, corporations, societies, co-operatives, registered excise dealers, bodies corporate or partnership firms), business auxiliary distribution of mutual funds, sponsorship services to bodies corporate or firms, and taxable services provided from abroad and received in India under section 66A; effective from the first day of January, 2005.
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