Payment of Service Tax under Reverse Charge basis-clarification

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..... vice as liable to pay Service Tax either fully or partially and such persons are also required to comply with all the statutory formalities like registration, filing of returns, payment of Service Tax as applicable to any provider of taxable services liable for payment of Service Tax. Accordingly Government of India, Department of Revenue, issued Notification No. 30/2012 ST dated 20.06.2012 as amended vide Notification No. 45/2012 ST dated 07.08.2012, Notification No. 10/2014 ST dated 11.07.2014 and Notification No. 07/2015 ST dated 01.03.2015 has notified the following services for full/ partial reverse charge. Sl. No. Name of Service Percentage of Service Tax payab .....

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..... NIL 100% 9 Services of a Director of a company/body corporate to the said company or body corporate NIL 100% 10 Services provided to Business Entity by Govt. or local authority other than renting immovable property, services mentioned under Sec 66D (a) (i) (ii) (iii) , NIL 100% 11 Renting of Motor vehicle designed to carry passenger to a person not engaged in similar line of business. (i) Paying tax on abated value (ii) Pa in tax on non abated value .....

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..... Services provided by person located outside the taxable territory if received by Government, Individual etc. for purposes other than business, profession, commerce or Industry is not liable to Service Tax. Services of an advocate/ firm of advocates to persons other than business entity and also to a business entity with turnover less than ₹ 10 Lakhs in the preceding financial year are exempt and hence reverse charge also will not be applicable Services by arbitral tribunal to business entity with turnover less than ₹ 10 Lakhs is exempt. Exemption available to a small service provider with aggregate value of taxable turnover less than ₹ 10 Lakhs in the previous financial year is not available to .....

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