26 February 2016
The services subject to Reverse Charge are enumerated in Notification 30 / 2012 - S.T. dated 20 - 06 - 2012. Few additions have been made / amended subsequently and the same is available in the revised list of services under RCM. Notification 26 / 2012 - S.T. dated 20 - 06 - 2012 lists the % of taxable service and the balance is abatement.
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