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    <title>SAC for service received from local or govt authority</title>
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    <description>Where services from local or government authorities attract the reverse charge, the Service Accounting Code used by the receiver remains the code appropriate to the service; if the provider rendered Works Contract Service, the receiver must report and deposit service tax under the Works Contract Service accounting code when discharging tax under reverse charge, and use that code for return filing entries.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=111910</link>
      <description>Where services from local or government authorities attract the reverse charge, the Service Accounting Code used by the receiver remains the code appropriate to the service; if the provider rendered Works Contract Service, the receiver must report and deposit service tax under the Works Contract Service accounting code when discharging tax under reverse charge, and use that code for return filing entries.</description>
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