Rule 7 of PoTR, overrules the other Rules and specifically ...
Case Laws Service Tax
June 13, 2017
Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under reverse charge mechanism, on 6th of next month of the month in which either they have accounted for or made the payment to service provider whichever is earlier. - AT
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