The mechanism under which service tax is payable by the service receiver is known as —

CS Executive · Tax Laws and Practice · PYQS · December 2014
The mechanism under which service tax is payable by the service receiver is known as —
(A) Opposite charge
(B) No charge
(C) Reverse charge
(D) Receiver charge.

Answer & Explanation:

Correct Answer: Option (C)

Correct answer: (C) Reverse charge. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Service Tax

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