Reverse Charge, Service Tax

[sampath Gopalakrishnan]

With respect to recent amendments to service tax laws, especially reverse charge mechanism in case of manpower supply, what will be the liability of the service recevier if the service provider's total turnover is less than 10 lakhs in the previous year i.e. there is no service tax liability from him

Posts / Replies

[Pradeep Khatri]

No, Service Recipient can't take the benefit of Threshold limit.  They has to pay the Service Tax on reverse charge mechanism at any cost.

[Pradeep Khatri]

Please check the para 10.1.3 of the "Taxation of Service :- An Educational Guide" published on 20-06-2012.