Types of Service Tax
Service tax is of 3 types
1. Normal Charge
2. Reverse charge
3.Partial Reverse charge
Difference
| 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 |
