https://www.taxtmi.com/forum/issue?id=114382 The service receiver is primarily liable under the Reverse Charge Mechanism and the supplier cannot discharge that liability by paying tax; where the supplier has paid tax mistakenly, the supplier should seek refund and the receiver must pay under RCM and regularise returns to avoid interest and penalty, though revenue neutrality arguments may be advanced and may require contestation. en-us Wed, 05 Dec 2018 15:53:13 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114382 The service receiver is primarily liable under the Reverse Charge Mechanism and the supplier cannot discharge that liability by paying tax; where the supplier has paid tax mistakenly, the supplier should seek refund and the receiver must pay under RCM and regularise returns to avoid interest and penalty, though revenue neutrality arguments may be advanced and may require contestation. Discussion-Forum Service Tax Wed, 05 Dec 2018 15:53:13 +0530 https://www.taxtmi.com/forum/issue?id=114382