TaxTMI 
TaxTMI 
Person Liable to Pay Service Tax
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....he person liable for paying the service tax in relation to such service.". (Reverse Charge) Further it states that "the Central Government may notify the service and the extent of service tax which shall be payable by such person and the provisions of this Chapter shall apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider." (Partial Reverse Charge) Accordingly the Central Government has first time issued a notification exercising the powers under section 68(2) no. 36/2004 ST dated 31/12/2004 , specifying the services for which the prescribed person under rule 2(1)(d) shall be liable to pay service tax. This notification is now superseded by Notification No.30/....
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....le to pay service tax under the above provisions. Text of CBEC's Educational Guide on Partial Reverse Charge 10.1 Partial Reverse Charge With effect from 1.7.2012 a new scheme of taxation is being brought into effect whereby the liability of payment of service tax shall be both on the service provider and the service recipient. Usually such liability is affixed either on the service provider or the service recipient, but in specified services and in specified conditions, such liability shall be on both the service provider and the service recipient. The enabling provision has been provided by insertion of proviso to section 68 in the Finance Act, 2012 as per which Central Government may notify the service and the extent of service tax ....
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....ice receiver are important to determine the applicability of partial reverse charge provisions. 10.1.2 What does a service provider need to indicate on the invoice when he is liable to pay only a part of the liability under the partial reverse charge mechanism? The service provider shall issue an invoice complying with Rule 4A of the Service Tax Rules1994. Thus the invoice shall indicate the name, address and the registration number of the service provider; the name and address of the person receiving taxable service; the description and value of taxable service provided or agreed to be provided; and the service tax payable thereon. As per clause (iv) of sub-rule (1) of the said rule 4A ''the service tax payable thereon 'has to be indicat....