Types of Service Tax

 Service tax is of 3 types

1. Normal Charge

2. Reverse charge

3.Partial Reverse charge



Normal Charge Reverse Charge Partial Reverse Charge
Service tax is paid by service provider Service tax is paid by service receiver Service tax is paid by service provider and some by service receiver
Service Provider charges service tax from service reciever, and collects and deposits to government Service receiver deposits service tax directly to government Some portion of service tax is paid by Service provider to government and some directly by service receiver
It is most normal case It is a rare case It is a very rare case

  Different types of Service Tax - Concept of RCM (Reverse Charge and Partial Reverse  Charge)

partial reverse charge.png


  1. Tax Practical
  2. Practical Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.