published October 26, 2015
 1445852162Reverse and Partial Reverse Mechanism Chart 2015.pdf

Generally service provider is liable to pay the service tax, but with the introduction of reverse charge, in some cases government has made the service recipient liable to pay the service tax. As per subsection (2) of section 68, service tax shall be paid by the person, which may be the recipient of the taxable service.

A presentation prepared by ADA Team has been attached above for provisions of ST under revese charge mechanism:

© 2015 Ashu Dalmia & Associates Chartered Accountants