service tax payment under reverse charge mechanism, Service Tax

[manan pandya]

Dear Experts,

we are getting service under reverse charge mechanism in this base we are liable to make payment under service tax , service like (Man power , GTA.) same we are getting other services

like telephone bill , consultancy service etc. so my question is that i have to pay full payment through By cheque / cash of service under reverse charge mechanism or we can utilization against input service ..

regards,

Manan pandya

Posts / Replies

[Naveed S]

Sir,

service tax under reverse charge mechanism is to be paid in cash/cheque and thereafter input credit can be availed for such payments.

However, the input credit cannot be utilized for making service tax payment under reverse charge mechanism.

[manan pandya]

dear naveedji,

thank you for your guidance.

regards,

Manan PAndya