Invoices under reverse charge., Service Tax

[yash banthia]

Is the service receiver liable to follow reverse charge mechanism even if the service provider has not provided propper invoices showing segregated liabilities?

Posts / Replies

[Pradeep Khatri]

Yes, even in this scenario he is liable to pay his share under partial reverse charge mechanism.

[CA Seetharaman K C]

In fact service receiver is liable to follow the reverse charge mechanism even if the service provider has not paid any service tax or shown any service tax payable in the invoices raised by him.