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Partial Reverse Charge Mechanism - Putting Service Tax in Forward Gear

Introduction 1.0 The concept of “reverse” though important, has limited applicability in our day-to- day life. We are familiar with reve...
Introduction

1.0 The concept of “reverse” though important, has limited applicability in our day-to- day life. We are familiar with reversing a vehicle for limited purposes. A vehicle cannot be driven in reverse for moving forward. However, when it comes to levy of taxation it is not the case. Under the ST, till 30th June, 2012 the concept of levying tax on “reverse charge” (RC) had limited applicability as only few types of transactions were covered there under. With effect from 1st July, 2012 the things are going to change dramatically.

1.1 Another interesting development in this respect has been introduction of “Partial Reverse Charge” (PRC) meaning thereby requiring the Service Recipient (SR) to pay ST partially. It should be noted that the term PRC has not been defined in the statute but it has been referred to in the Guidance Note (GN) issued by the Central Board of Excise and Custom (CBEC). In the case of following three services, ST is required to be borne by the SR partially in the proportion as mentioned in Notification No. 30/2012 dt. 20-6-2012.

(a) renting of a motor vehicle designed to carry passengers on non-abated value to any person who is not engaged in a similar business, or

(b) supply of manpower for any purpose, or

(c) service portion in execution of a works contract;

1.2 Applicability of these provisions does not depend only on the nature of service but to “who” and by “whom” as well. Looking to these conditions, following three factors are important for determining applicability of PRC.

a) Nature of the service

b) Status of Service Provider (SP) and c) Status of SR.


How PRC will operate?

2.0 CBEC says as follow:
“The service provider shall issue an invoice complying with Rule 4A of the ST Rules. Thus the invoice shall indicate the name, address and the registration number of the service provider; the name and address of the person receiving taxable service; the description and value of taxable service provided or agreed to be provided; and the service tax payable thereon. As per clause (iv) of sub-rule (1) of the said rule 4A "the service tax payable thereon' has to be indicated. The ST payable would include service tax payable by the service provider”.

2.1 It means that SP shall mention the nature and type of service in the invoice. What will happen if the SP is not having any tax liability? Naturally, he will not refer to whatever has been stated above. In that case, how SR will comply with the provisions? According to CBEC, “the liability of the service provider and service recipient are different and independent of each other”, SR will have to determine nature of service and apply the provisions of ST accordingly.

Nature of Service
3.0 As explained above, it is the duty of the SR to determine correct nature of service received, determine provisions relating to abatement, valuation etc. and pay the ST accordingly. It means that if the SP makes any mistake in determining nature of service provided, SR cannot have an excuse that he has followed the description given on the invoice issued by SP. SR will have to apply his judgement and determine the liability.

Status of SP
4.0 Status of SP will affect SR in two ways.

a) SP’s nature of entity i.e. Proprietary firm/ Partnership Firm etc.

4.1 In some of the cases PRC is applicable to services provided by Proprietary firm, Partnership firm etc. It is not applicable to the same type of services provided by corporate bodies. Why? Looking to the justification provided in Guidance Note, one can assume that all the corporate assesses are honest and discharge their tax liability. The problem arises in the case of proprietary firm and partnership firm only.

b) SP’s nature with respect to applicability of ST

4.2 Here, SP’s nature with respect to tax liability will be determining factor i.e. whether SP is Small Service Provider (SSP) or not. If it is SSP, there will not be any tax liability for him. A question will arise herein how will the PRC mechanism work? If SP is not required to pay ST, naturally there is no question of SR paying the ST. However, it is not so. According to CBEC, even in such cases, SR will have to pay ST for availing such services. Read the following explanation by CBEC.
“The liability of the service provider and service recipient are different and independent of each other. Thus, in case the service provider is availing exemption owing to turnover being less than Rs 10 lakhs, he shall not be obliged to pay any tax. However, the service recipient shall have to pay service tax which he is required to pay under the partial reverse charge mechanism.”
4.3 According to CBEC, the tax liability of SP and SR are different and independent.

Yes, they are different. However, it is “independent” in what respect? Is the tax liability of SR not dependent on nature and type of service provided by SP? If it is so, should it not get the same tax treatment as in the case of SP?

Status of SR

5.0 Status of SR will impact in two ways viz.

a) SR’s nature of entity i.e. Proprietary firm/ Partnership Firm etc.

5.1 In some of the case PRC is applicable to services provided to corporate bodies only.


b) SR’s nature with respect to applicability of ST

5.2 An interesting issue will arise here i.e. whether status of SR can make any difference?

What will happen if SR is not required to pay any ST as he is not providing any services at all or SR is SSP as his value of service is less than Rs. 10 lacs. Whether such SR will have to pay ST? Looking to the provisions of the Finance Act, it appears that SR will have to pay ST. This is for the reason that SR is a business entity. This will have serious implications for various small business entities carrying on small business and more particularly retail trading business. As we shall see later on, the most challenging compliance will be in the case of Works Contract (WC) Service.

Allowance of CENVAT Credit

From the Perspective of SP

6.0 As far as SP is concerned, he will be in a somewhat comfortable position, as his liability to pay ST will be lower. It is true that in few cases, it may turn out to be lower than entitlement of CENVAT Credit (CCr). For such cases, provision has been made in Rule 5B of CENVAT Credit Rules (CCR) for claiming refund of
excess CCr. In majority of the cases, it will not pose any problem as the quantum of CCr is permitted in such a way that it forms miniscule part of the total tax liability.

From the Perspective of SR

6.1 Following scenarios can be visualized for SR.

a) SR being liable to pay Excise Duty / ST

6.2 In such cases, there should not be problem as the amount paid by SR will be permitted as CCr subject to compliance of various conditions laid down therein.


b) SR being SSP or a Retail Trader

6.3 The most problematic cases are of SSP and Retail Trader. In such case, as we have seen, PRC will apply. However, amount of tax so paid will not be permitted as CCr. It should be noted that the amount paid by SR is not in discharge of liability as “Output Service Provider” (OSP). Hence, the question of claiming the said amount as refund does not arise.

6.4 Secondly, Rule 3(1) of CCR allows CCr by provider of OS. It reads as “ provider of output service shall be allowed to take credit of …”. What is output service?

Definition of the term OS in clause (p) of Rule 2 of CCR specifically exclude “a service where the whole of service tax is liable to be paid by the recipient of service.” Thus, amount paid by SR cannot be considered as payment of tax towards provision of OS.

6.5 Thirdly, rule 4(7) of CCR provides for credit in respect of input service only. What is input service? As per Rule 2(l) of CCR “Input Service” means any service “used by a provider of out put service for providing an output service”. In the instant case, tax paid by SR is not input service and hence it is not permitted to be claimed.

Payment of ST

At what point of time SR and SP will be required to pay the ST?

7.0 Timing aspect for the payment of ST will have to be examined in both the cases from different perspective.

Payment of ST by SP

7.1 In the case of SP, it will be an output service. Hence, Rule 3 of PoTR will apply.

In terms of Rule 6 of Service Tax Rules (STR), it is required to be paid by 5th of the next month / quarter depending upon nature of SP.

Payment of ST by SR

7.2. A problem will arise in the case of SR. In such cases, SR will be making payment of ST in two ways i.e. direct and indirect. Under the direct method he will be discharging ST liability as SR. As per amended Rule 7 of Point of Taxation of Rules (PoTR), Point of Taxation (PoT) in such cases is required to be computed with reference to the date on which payment is made. Therefore, ST liability will have to be discharged by SR by 5th of the next month / quarter in which the payment has been made to SP.

7.3 Proviso to the said Rule 7 also provides that if the SP is not paid within the period of six months, PoT is to be determined as if Rule 7 does not exist. In that case, Rule 3 of PoTR will apply and due date of payment of ST will be applicable retrospectively. See below the explanation provided in the GN.

10.1.5 What shall be the point of taxation for the service recipient? When will he need to pay the service tax in respect of his liability?

Both the service provider and service recipient are governed by the Point of Taxation Rules 2011 in respect of the service provided or received by him. Usually it is the invoice or date of receipt of payment which is the point of taxation for the service provider. However for the service recipient, in terms of rule 7 of the said rules, point of taxation is when he pays of the service. Thus in the case where the invoice is issued in say July 2012 and the service recipient pays for the same in August 2012 the point of taxation for the service provider will be the date of issue of invoice in July 2012. The point of taxation for the service recipient shall be the date of payment in August 2012. The service provider would be required to pay tax (to the extent liability is affixed on him) by 5th/6th August, 2012 or 5th/6th October 2012 depending upon the admissibility of benefit under the proviso to Rule 6 of the Service Tax Rules 1994. The service recipient would need to pay tax (to the extent liability is affixed on him) by 5th/6th September 2012.

Whether SR can pay ST by utilising CENVAT Credit?


7.4 It may so happen that SR may be having unutilized CCr. Whether the balance lying therein can be utilized for the payment to be made under PRC? No. Explanation to Rule 3(4) of CCR provides that “CENVAT Credit cannot be used for payment of service tax in respect of services where the person liable to pay tax is the service recipient.” Therefore, SR has no option but to make payment of ST and claim the same as CCr thereafter.

What will happen in the cases wherein service has already been provided before 1-7-2012?

7.5 According to GN, in such cases since point of taxation of the service has already been determined and whole liability has been affixed before 1.7.2012, the new provisions will not apply. Merely because payments are being made after 1.7.2012 will not add any additional liability on the service receiver in respect of such services.

Registration by SR

8.0 It may so happen that SR may not be providing any service at all. Therefore, he might not have got himself registered. However, under PRC, the SR will be required to discharge the ST liability. For the said purpose, he will have to get himself registered. In fact, Section 69 categorically requires a person in such cases to get registered. The said section reads as follow:

“Every person liable to pay the service tax ……… shall make an application for registration”

8.1 As can be seen, the liability to get registered is for the person who is liable to pay the ST. It does not differentiate between SP and SR. Therefore, Registration is a must.

Filing of ST-3 by SR

9.0 If SR is required to obtain registration, the question of filing of periodical return i.e. ST-3 will arise. In terms of provisions of Section 70 “every person liable to pay the service tax himself assess the tax due on the services provided by him and shall furnish ………. a return in such form and in such manner…”. Period.

Whether SR can avail exemption limit of Rs. 10 lacs?

10.0 Proviso to the First para of Notification No. 33 relating to basic exemption limit of Rs. 10 lacs for SSP issued provides as follow:

“Provided nothing contained in this notification shall apply to a. Such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub- section (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994”

10.1 As can be seen, the SR is not permitted to avail basic exemption limit of Rs. 10 lacs.

“Business Entity”

11.0 In number of cases, PRC is applicable to “business entities”. S. 65B(17) defines it as “any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;”. 

A question that arises is whether these provisions are applicable to activities carried on by Charitable Trusts (CT). It should be noted that CT are not exempt per se. Item No. 4 of Notification No. 25/2012 relating to Exemption provides for it as “Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities (CA)”. Thus, exemption is granted for charitable activities carried on by CT. Clause 2 (k) of the said Notification defines CA as follow:

2. Definitions. - For the purpose of this notification, unless the context otherwise requires, –

(k) (v) advancement of any other object of general public utility up to a value of,-

(a) eighteen lakh and seventy five thousand rupees for the year 2012-13 subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during 2011-12;

(b) twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year;

11.1 Does it mean that if a CT is not qualified by the above two conditions, will it be subject to PRC? However, it should be noted that clause 2 of the said Notification specifically provides that these definitions are applicable for the restricted purposes of the said Notification only. Therefore, the said definition can not be applied for any other purpose.

Analysis of various entries of RC

12.0 Analysis of various entries falling under RC is given under Tabular form for easy understanding.

Sl.
No.
Description of
service
Provided
Percentage
of  ST payable by the person providing service
Percentage
of ST payable by the person receiving the service
By
to
1
Insurance
Insurance Agent
Any           person
carrying          on insurance business
Nil
100%
Note: SR has to be an insurance company.

2
Transportation
of   goods   by road
Goods     Transport
Agency (GTA)
Any         Factory
registered    under the Factories Act
Nil
100%
Society registered
under  the Societies Regi. Act
Co-operative
society
established by or under any law
Dealer              of
excisable goods registered under the   Central Excise Act
body     corporate
established  under any law
Partnership firm /
Association      of persons

Note: GTA can be any type of entity i.e. Proprietary Firm / Partnership firm / AoP / Corporate Bodies. However, GTA services should have been rendered to the categories of persons as referred to above.

3
Sponsorship
by any person
Anybody
corporate or partnership firm located    in    the
Nil
100%






taxable territory



Note: SR can be of only two types viz. company or partnership firm.

4
Arbitral
Arbitral Tribunal
any         business
entity located in the taxable territory
Nil
100%




5
Legal service
Individual
Advocate or firm of advocates
any         business
entity located in the taxable territory
Nil
100%
Note: Applicable to all the types of entities i.e. Individual / Proprietary Firm / Partnership
firm / AoP / Corporate Bodies. These entities should be “business entities”. Services rendered by an Advocate to an individual not relating to its business are not covered herein.

6
Support
Service
Government        or
local authority

Nil
100%



7
Renting         /
hiring any motor vehicle designed to carry
passenger   on
abated value
i)  any individual
ii)       HUF
iii)       Proprietary firm
iv)       partnership firm
v)        Association of Persons
located      in      the taxable territory
i)       Any
company registered  under the    Companies Act

ii)      business entity
registered     as body corporate

located    in    the taxable territory
Nil
100 %

Renting         /
hiring any motor vehicle designed to carry
passenger   on non-abated value
i) any individual
ii) HUF
iii)  Proprietary firm
iv)  partnership firm
v)   Association  of
Persons
i)    Any
company registered
under          the
Companies
Act

ii business
60%
40%






located      in      the taxable territory





located    in    the taxable territory



Note: WC service provided by a corporate body is not covered herein. Moreover, WC
service rendered to Proprietary Firm / Partnership Firm / AoP etc. are not covered.

8.
Supply        of
manpower  for any purpose
i) any individual
ii)      HUF
iii)    Proprietary firm
iv)     partnership firm
v)      Association of Persons

located      in      the taxable territory
i)    Any
company registered
under          the
Companies
Act

ii business entity
registered     as body corporate

located in the taxable territory
25%
75 %

Note: WC service provided by a corporate body is not covered herein. Moreover, WC
service rendered to Proprietary Firm / Partnership Firm / AoP etc. are not covered.



9.
Works
Contract
i any individual
ii)  HUF
iii) Proprietary firm iv) partnership firm v)  Association    of
Persons

located in the taxable territory
i Any
company registered under        the Companies Act

ii)  business entity registered   as body corporate

located in the taxable territory
50%
50%




Note: WC service provided by a corporate body is not covered herein. Moreover, WC service rendered to Proprietary Firm / Partnership Firm / AoP etc. are not covered.

Here, definition of WC will play an important role. Section 65B (54) defines it as a “contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property”. As can be seen, it covers moveable property as well. By linking the definition of WC with taxability of such transactions as sale of goods, SP will be required to look to its definition under local VAT laws. All the State Governments have drafted VAT laws providing large number of transactions falling into it. For example, in the state of Gujarat, photocopying and printing of stationery is considered as WC. Since such services are very common, there is hardly any businessman not availing it. Does it mean that each and every businessman availing services of photocopying or printing will have to pay ST under PRC? Yes. As explained above, since threshold limit is not available, every businessman will have to get himself registered, pay ST and file ST-3 periodically.



10
any      taxable
services     i.e. imported
any person located
in    a    non-taxable territory
any            person
located    in    the
taxable territory
Nil
100%

Note: This is an interesting item as it differs from all the entries as mentioned above. As far as SP is concerned, it should be provided from outside India. Type and nature of entity of SP is not relevant. Nature of service rendered is also not relevant.

As far as SR is concerned, it is applicable to “any person”. Such a person i.e. SR need not be “business entity”. Does it mean that it will be applicable to any individual importing services for personal use and not for business purposes? Yes, it will be applicable to any individual even though not carrying any business activities. It will be interesting to see how the ST Department trace such transactions and collect tax thereon.

Conclusion

13.0 So far it was believed that ST has made life difficult for SP. However, PRC has made life difficult for SR as well. As all of us know, momentum under reverse is always slow as compared to forward. However, one should not be surprised, if the classic provision of PRC making collection of ST surpassing that of under the forward gear.


CA. Pradip R Shah E mail: pradip@pradiprshah.com

COMMENTS

BLOGGER: 3
  1. if service provide collect 100% service tax in its invoice still being service receiver we have to deposit tax as per reverse mech.?

    ReplyDelete
    Replies
    1. If service receiver is liable to pay service tax under reverse charge as per above provision then he should not pay 100% service tax to service provider even service provider claim 100%.

      However if work is of continue nature then you should pay the balance amount payable by service receiver and adjust service tax excess payment in future bills.

      Further in above case service provider can treat excess service tax paid as an advance and adjust in future service tax liability.

      Delete
  2. Sir, Following queries were placed in Service related articles - Reverse Charge on services. As I did not get the reply soon, I felt to place in this article for an early response. Hence, posted here.

    Sir, I have 3 queries. Please advice.

    1. Service provider (individual main contractor) provides Supply of manpower / labour services to Corporates through sub-contractor. SP charges 10% as his service charges on gross amount and Service tax @ 3.09% (on gross amount + service charges to corporates) under RCM. How much sub-contractor has to charge service tax to SP (who is the service receiver from Sub-contract).

    2. If Sub-contractor render services for the same Gross amount and his service charges is @ 6% and in case he wants to charge 12.36% towards service tax ( due to providing service to individual main contractor) is it not a loss to the main contractor ?

    3. Is there any exemptions available to sub-contract for not to charging service tax to main contractor ? If not, can sub-contractor charge 3.09% service tax to main contractor whereby main contractor receives 4% as income (10%-6%).


    ReplyDelete
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Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,co-ownership,1,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,4,complusory payment of taxes,1,Composite rent,1,COMPOSITE SUPPLY,3,Composition scheme GST,15,Composition scheme service tax,2,compounding of offence,1,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,2,consumer loans,2,Consumer Price Index,2,consumer protection,1,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,10,CONTRIBUTORY PENSION FUND,3,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CORONA,8,CorpMcash,1,Corporate Social Responsibility,1,corporate tax,1,corporation 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date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,25,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,10,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,10,excise changes in budget,19,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,4,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family 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282,1,itns 283,1,itns281,2,itr -3 excel 2010-11,1,ITR 11-12,2,itr 2 excel,2,itr 2 rpu,3,ITR 23-24,1,itr 4 e filing utility,4,itr 4 fy 2010-11,1,itr 4 rpu,1,ITR AY 18-19,15,ITR EFILING SOFTWARE,10,ITR FORM 12-13,5,itr form 13-14,16,itr form 2 ay 2011-12,1,itr form 2008-09,4,itr form 2011-12,4,itr form 2013-14,1,ITR FORM AY 19-20,7,ITR FORM SAHAJ,17,ITR FORM SELECTION,4,ITR FORM SUGAM,6,itr forms,24,itr forms ay 2009-10,4,ITR RPU 2010-11,2,ITR RPU AY 2008-09,2,ITR RPU AY 2009-10,1,ITR SOFTWARE,3,itr sugam,6,ITR V STATUS,4,ITR WORD FORMAT,1,ITR-1,2,itr-1 2010-11 ay,6,ITR-1 EXCEL 08-09,2,ITR-1 EXCEL 11-12,1,ITR-1 rpu in excel free,1,ITR-2 AY11-12,2,ITR-2 EXCEL 08-09,2,itr-2 excel 2010-11,4,ITR-2A,1,ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09,1,itr-3 rpu,1,itr-4 efiling .itr-5 efiling,5,ITR-4S SUGAM,4,ITR-5 EXCEL,2,itr-6,1,ITR-7,2,ITR-V,27,itr-v status,19,ITUR FORM SUGAM,1,jan 2012 da rate,3,jan lokpal bill,5,jan lokpal vs lokpal bill,2,JAVA BASED INCOME TAX RETURN FORMS,1,JCO,1,Jewellery,6,job switch,2,Job work,11,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,4,KKC,3,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,7,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,28,know your pan address,2,KNOW YOUR PPF,12,know your refund status,20,KNOW YOUR REFUND STATUS ONLINE,10,KNOW YOUR SERVICE TAX NUMBER,9,know your tax deducted,2,know your tax deposited,2,KNOW YOUR TIN,8,KNOW YOUR VAT/TIN NUMBER,4,Krishi Kalyan Cess,15,krishu kalyan cess,1,KV Kamath,1,kvp,7,kyc,13,LAHMAN BROTHERS,1,land lord pan must,2,laptop,1,LARGE TRANSACTION,3,last date to deposit tds,1,LAST DATE TO FILE ETDS RETURNS,2,last date to file itr 2007-08 extended,1,late deposit of tds,2,LATE FILING OF ITR-V,20,late funishing of return,5,late payment of service tax,4,latest depreciation rates,9,latest income tax circulars,1,latest income tax notification,1,latest notification,3,latest tds rate chart,24,leave,2,leave encashment,10,LEAVE TRAVEL ASSISTANCE,7,Leave Travel concession,8,less,1,liaison office,1,lic,8,lic jeevan vaibhav,1,LIC JEEVAN VRIDDHI,2,lic table 145,1,Life insurance,49,life insurance agent,10,life insurance broker,4,LIFE INSURANCE POLICY,41,LIFE INSURANCE POLICY AND TAX SAVING,21,LIFE INSURANCE PREMIUM,19,Limit for court case,3,Limit of gratuity under income tax,6,LIMIT UNDER SECTION 44AF,2,LIMITED LIABILITY PARTNERSHIP,8,liquidity crises,2,list of taxable service,2,LIVE BUDGET STREAM 2011,1,LLP,9,LLP RATES,1,loan against fdr,4,loan against property,2,loan eligibility,2,loan for higher education,3,LOAN ON PPF,5,loan repayment period calculator,1,LOAN RESOLUTION,1,LOAN SECURITISATION,1,Lok sabha election results/trends all states and all seat,4,lokpal bill,2,long term capital gain,22,low cost laptop,1,lpg,6,lt infra bonds,1,LTC BY AIR,7,LTC OUTSIDE 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(154 ITR 148),1,meaning of transfer in capital gain,1,meanings of finance terms,6,medical insurance premium,14,MEDICAL OFFICER,3,medical u/s 80D,28,MEET,1,MENREGA,1,merge ledger in tally,1,MICR CODE,5,Microsoft,5,Microsoft Excel,7,military pay,2,minimum alternative tax,9,minimum balance,5,minimum experiance for bank branch auditor,1,minimum experience for bank branch auditor,1,minimum service,1,minimum wages,5,Minor income,2,mip,1,mis matching,12,MISTAKES IN ETDS RETURN,5,mistakes in itr,1,mistakes in return filling,1,MIXED SUPPLY,2,Mobile Number Portability,5,MOBILE WALLET,1,Money,3,MONEY MATTERS CASE,1,Money Mistake,2,monthly income plans,3,monthly income scheme,8,MOTOR INSURANCE,2,MRTP,2,ms excel,1,MS OFFICE,2,MSME,4,multipal challan,2,multiple pan,2,Mutual Fund,58,mutual funds and tax,29,MVAT AUDIT,7,mvat audit form 704,4,Nabard Bonds,2,name break up in pan,1,nandan nilekeni,1,NATIONAL ELECTRONIC FUND TRANSFER,1,National Identification Authority,1,NATIONAL SAVING CERTIFICATE,3,NAV,1,NEFT,11,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,30,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,6,NEW ITR FORM AY 2011-12,3,new itr forms,14,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,8,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,16,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,4,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,Nishant Batra,2,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,16,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,5,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,39,NRI,29,nri 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SOFTWARE,2,PAN,6,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,2,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,3,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,5,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity 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car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: Partial Reverse Charge Mechanism - Putting Service Tax in Forward Gear
Partial Reverse Charge Mechanism - Putting Service Tax in Forward Gear
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2012/07/partial-reverse-charge-mechanism.html
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/2012/07/partial-reverse-charge-mechanism.html
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