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Reverse charge on works contract

This query is : Resolved 

06 July 2014 sir plz tell me about rate of percentage on which service tax available for works contract of repairs to plant and machinary...

06 July 2014 If the service provider is a non-corporate entity and the service recipient is a body corporate ,reverse charge applies on 'works contract service'.
Provider has to pay 50%
Recipient has to pay 50%.

Ref:- Notification 30/2012-ST dated 20.6.2012.



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