|
S.N. |
SERVICES |
% OF SERVICE TAX BY SERVICE PROVIDER |
% OF SERVICE TAX BY SERVICE RECEIVER |
|
1 |
Insurance business |
Nil |
100 |
|
2 |
GTA |
Nil |
100 |
|
3 |
Sponsorship |
Nil |
100 |
|
4 |
Arbitral tribunal |
Nil |
100 |
|
5 |
Individual Advocate |
Nil |
100 |
|
6 |
Support Service by govt. or local authority |
Nil |
100 |
|
7 |
i] Renting of motor vehicle for passenger on abated value ii] on non abated value |
Nil
60 |
100
40 |
|
8 |
Supply of manpower or Security Services |
25 |
75 |
|
9 |
Work contract |
50 |
50 |
|
10 |
Non taxable territory to taxable territory |
Nil |
100
|
|
11 |
Service provided or agreed to be provided by director of company to the said company |
Nil |
100 |
The scheme of partial reverse charge has been introduced for three services where the service provider is either an individual or HUF or partnership Firm or LLP or association of person and a recipient is corporate.[ Point No. 7,8,9 of the Table]
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