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Service Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Liabillity of pay service on reverse charge basis (RCM) - ...

Case Laws     Service Tax

November 3, 2023

Liabillity of pay service on reverse charge basis (RCM) - Business Entity or not - The collection of processing charges or a cost markup on the medicines purchased on behalf of the Government and supplied as per their direction would not make them a business entity, per se. There is no other evidence on record to suggest that they are a business entity - they are not required to pay any service tax on reverse charge basis on the WCS provided to them - AT

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