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TallyPrime 5.0 automates TDS calculation under Section 194Q, ensuring compliance with Finance Bill 2021. Easily calculate TDS on transactions, manage threshold limit and exemptions, and file returns seamlessly.
https://help.tallysolutions.com/docs/te9rel53/Tax_India/Service_tax/Introduction.htm

Recipient Liability (Service Tax)

Generally, the service provider will be liable to collect and pay the service tax to the department. However, in certain circumstances, the service receiver will become liable to pay the service tax (full or partial) to the department.

The following scenarios attracts recipient liability:

      Service is received from a non-taxable territory

      Import of service

      Reverse charge is applicable