https://www.taxtmi.com/forum/issue?id=109820 Liability under the reverse charge mechanism remains independently on the service recipient even if the service provider mistakenly charges and pays service tax; the provider should seek refund of any amount paid on behalf of the recipient, while the recipient must discharge the reverse charge obligation and may claim input credit pursuant to applicable rules. Agreements shifting statutory reverse charge liability invite penalty and interest, though limited judicial precedent and administrative discretion may condone genuine one time mistakes. en-us Tue, 02 Feb 2016 15:37:19 +0530 Thu, 23 Jan 2025 15:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109820 Liability under the reverse charge mechanism remains independently on the service recipient even if the service provider mistakenly charges and pays service tax; the provider should seek refund of any amount paid on behalf of the recipient, while the recipient must discharge the reverse charge obligation and may claim input credit pursuant to applicable rules. Agreements shifting statutory reverse charge liability invite penalty and interest, though limited judicial precedent and administrative discretion may condone genuine one time mistakes. Discussion-Forum Service Tax Tue, 02 Feb 2016 15:37:19 +0530 https://www.taxtmi.com/forum/issue?id=109820