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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Rule 7 of PoTR, overrules the other Rules and specifically ...


Rule 7 PoTR: Assessee Must Pay Service Tax via Reverse Charge by 6th of Following Month.

June 13, 2017

Case Laws     Service Tax     AT

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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