Clarification on Rate of Tax - regarding.

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..... r of Customs and Central Excise (All) Chief Commissioner of Central Excise Service Tax (All) Director General of Service Tax Director General of Central Excise Intelligence Director General of Audit Commissioner of Customs and Central Excise (All) Commissioner of Central Excise and Service Tax (All) Commissioner of Service Tax (All) Madam/Sir, Subject : - Clarifica .....

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..... erse charge by the service receiver the point of taxation is the date of payment. Circular No 154/5/2012 ST dated 28 th March 2012 has also clarified the same. Thus in case of such 8 specified services provided by individuals or proprietary firms or partnership firms and in case of services wherein tax is required to be paid on reverse charge by the service receiver, if the payment is receive .....

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