supprot with actual case study?
There can be 2 cases
In this case,Service Provider is responsible to pay Service tax
Suppose Service provider gives bill of 100000 and fails to charge Service tax,
it will be assumed that bill of 100000 includes Service tax of 15%
Add Service tax @ 15%=13043
2 If Service falls under Reverse charge
In this case, Service receiver has to pay him 100000+pay 15000 Service tax to Govt
In case,Service provider gives bill of 100000 + 15000 Service tax,in this case also Service receiver has to pay him 100000+pay 15000 Service tax to Govt
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