https://www.taxtmi.com/article/detailed?id=137 Service tax is triggered by the rendering or agreement to render a taxable service; liability to account for tax vests with the service provider who must deposit tax to the government, while actual collection ordinarily occurs when consideration is received. The tax is an indirect levy, providers usually collect from receivers though contracts may allocate payment responsibility differently. Definitions of provider and receiver are functional and amendments seek uniform terminology; a provider cannot be a client to itself. The timing of payment for earlier services (arrears) raises issues about taxability when consideration is received after the charge becomes effective. en-us Mon, 18 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 12:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=137 Service tax is triggered by the rendering or agreement to render a taxable service; liability to account for tax vests with the service provider who must deposit tax to the government, while actual collection ordinarily occurs when consideration is received. The tax is an indirect levy, providers usually collect from receivers though contracts may allocate payment responsibility differently. Definitions of provider and receiver are functional and amendments seek uniform terminology; a provider cannot be a client to itself. The timing of payment for earlier services (arrears) raises issues about taxability when consideration is received after the charge becomes effective. Articles Service Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=137