TMI BlogAPPLICABILITY OF REVERSE CHARGE MACHANISMX X X X Extracts X X X X X X X X Extracts X X X X ..... APPLICABILITY OF REVERSE CHARGE MACHANISM X X X X Extracts X X X X X X X X Extracts X X X X ..... MACHANISM APPLICABLE ON SERVICE PROVIDED BEFORE 01/07/2012 BUT BILL RAISED AND PAYMENT MADE AFTER 30/06/2012? Reply By JAMES PG: The Reply: Please refer to the clarification given in the Education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guide of Service Tax published by CBEC in this regard: 10.1.7 Is the reverse charge applicable on services provided and complete before 1.7.2012 though payments were made after 1.7.2012? For any serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice whose point of taxation has been determined and whole liability affixed before 1.7.2012 the new provisions will not apply. Merely because payments are being made after 1.7.2012 will not add any ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional liability on the service receiver in respect of such services. Reply By Pradeep Khatri: The Reply: For any service whose point of taxation has been determined and whole liability affixed be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 1.7.2012 the new provisions will not apply. Merely because payments are being made after 1.7.2012 will not add any additional liability on the service receiver in respect of such services. X X X X Extracts X X X X X X X X Extracts X X X X ..... scussion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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