03 August 2012
whether this reverse charge wef 1 july 2012 of 50% charge of service tax is applicable to all service provider & reciever or not please expain
04 August 2012
Not all services are in the reverse charge. Only 10 services are brought under this category. In that partial or full liability of paying service tax with abatement and some without abatement, lies with the service receiver. Please see the notn 15/2012
1) advocate fee 2) specific payment to Government 3) works contract 4) man power supply 5) GTA 6) services provided from non-taxable territory 7) Arbitrary tribunal 8) Rent-a-cab service 9) Insurance business 10) Sponsorship
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