Payment of Service Tax under Reverse Charge basis-clarification

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or partially and such persons are also required to comply with all the statutory formalities like registration, filing of returns, payment of Service Tax as applicable to any provider of taxable services liable for payment of Service Tax. Accordingly Government of India, Department of Revenue, issued Notification No. 30/2012 ST dated 20.06.2012 as amended vide Notification No. 45/2012 ST dated 07.08.2012, Notification No. 10/2014 ST dated 11.07.2014 and Notification No. 07/2015 ST dated 01.03.2015 has notified the following services for full/ partial reverse charge. Sl. No. Name of Service Percentage of Service Tax payable by the service provider Percentage of Service payable by the Service recipient/other person 1 Servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tory NIL 100% 15 Aggregator NIL 100% • In the case of Service of a Goods Transport Agency, reverse charge is applicable only when the person paying freight is (i) a factory or (ii) a society or (iii) co-operative society or (iv) dealer of excisable goods or (v) body corporate or (vi) partnership whether registered or not including Association of person • In the case of Renting of motor vehicle/Man Power Supply/ Security Service/ Work Contract Service, reverse charge is applicable only in case where the provider of service is any individual/ Hindu Undivided Family/ partnership firm whether registered or not, including association of firms and the recipient is a business entity registered as a body ....