https://www.taxtmi.com/forum/issue?id=106196 Service tax is chargeable on gross receipts before deduction of TDS; reverse charge applies only to specified services and the provider is ordinarily liable. A threshold exemption based on the previous financial year (noted as up to Rs. 10 lacs) means tax in the current year is payable only on amounts exceeding that threshold if the provider has not collected tax from the recipient, and liability also depends on provider status, service nature, recipient status and place of receipt. en-us Fri, 25 Oct 2013 15:12:18 +0530 Thu, 23 Jan 2025 15:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106196 Service tax is chargeable on gross receipts before deduction of TDS; reverse charge applies only to specified services and the provider is ordinarily liable. A threshold exemption based on the previous financial year (noted as up to Rs. 10 lacs) means tax in the current year is payable only on amounts exceeding that threshold if the provider has not collected tax from the recipient, and liability also depends on provider status, service nature, recipient status and place of receipt. Discussion-Forum Service Tax Fri, 25 Oct 2013 15:12:18 +0530 https://www.taxtmi.com/forum/issue?id=106196