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Service tax liability

(Querist) 18 April 2012 This query is : Resolved 
Sir,

According to Noti. No. 15/2012 , individual advocates providing services to business entities shall be exempted to pay service tax , but the service tax to the extent of 100% shall be paid by the clients.
My Query is whether the Service Tax shall be charged by me and deposited in Bank , i.e. whether I have to take Registration in Service Tax and have to deposit tax after charging them from clients and file the Returns , or whether the clients , i.e. the service receivers like in case of GTA, are liable themselves? Reply soon.
C. P. CHUGH (Expert) 18 April 2012
Under the reverse mechanism, it is only service recipeint who has to discharge his liability.
Shonee Kapoor (Expert) 18 April 2012
Agreed.

Regards,

Shonee Kapoor
harassed.by.498a@gmail.com


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