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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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 ... Summary
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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