Service tax registration

visu (Querist) 29 June 2012 This query is : Resolved
Is service tax registration must for service receiver under new regime wef 01-07-2012

Pl. clarify.
who will pay tax on service receiver..?

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Shonee Kapoor (Expert) 30 June 2012
Academic Query.

Regards,

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

Sankaranarayanan (Expert) 30 June 2012
The tax will pay by the service provider and the amount will be collected from the service receiver. Not necessary the service receiver also registered under service tax . if then they can adjust by input tax claim.

V.Mahadevan (Expert) 30 June 2012
The Finance Act,1994 as amended casts obligation on the service providers to register and to pay service tax.
It is well to remember that with respect to certain specified services,the recipient/ beneficiary of the service is obliged to register and discharge the tax liability.

Mahadevan

visu (Querist) 30 June 2012
Thank U friends..
But the question is wrt
change in the service tax wef 01-07-2012
where service receiver should also pay tax on the amount of services availed.
Under reverse charge mechanism

In these cases,
a) who will pay tax;
b) how could the dept track on this
c) what are the consequence at the hands of service receiver of non registering
d) What are the penal provision wrt
non payment and non compliance