According to the new partial reverse charge mechanism, the liability to pay service tax is on— (A) The service provider (B) The service receiver (C) Both the service provider and receiver (D) None of the above.

CS Executive · Tax Laws and Practice · PYQS · June 2016
According to the new partial reverse charge mechanism, the liability to pay service tax is on— (A) The service provider (B) The service receiver (C) Both the service provider and receiver (D) None of the above.
(A) The service provider
(B) The service receiver
(C) Both the service provider and receiver
(D) None of the above.

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: Service Tax

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