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        Case ID :
        Service Tax

        What will be treatment in case of partial reverse charge if service provider is covered under SSI exemption i.e. he is not liable to pay any service tax?

        1 April, 2015

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        12 - Person Liable to Pay Service Tax

        It is clear that the liability of the service provider and service receiver are independent of each other. Both are liable to pay service tax for their portion of liability. In case service provider is covered under SSI exemption, he will not pay his portion of service tax liability. The service receiver will discharge his portion of liability. There will be no change in service receiver's liability.

        Partial reverse charge: provider exempt under SSI does not pay; service receiver still liable for receiver's portion of tax. Where a service falls under partial reverse charge and the provider is covered by the SSI exemption and not liable to pay service tax, the provider's obligation to pay its share is eliminated while the service receiver remains independently liable to pay the receiver's portion under the reverse charge mechanism.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Partial reverse charge: provider exempt under SSI does not pay; service receiver still liable for receiver's portion of tax.

                            Where a service falls under partial reverse charge and the provider is covered by the SSI exemption and not liable to pay service tax, the provider's obligation to pay its share is eliminated while the service receiver remains independently liable to pay the receiver's portion under the reverse charge mechanism.


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