One of My client being a Pvt Ltd Co registered under Service tax for Works Contracts Services.
If It is providing the said services to a Pvt Ltd Co/Public Ltd Co. then whether Partial Reverse Charge Mechanism will be applicable to my client i.e.after availing benefit of Abatement as specified under Service tax notification No. 26 of June,2012 & 50% liability will be both for Service Provider & Service Receiver as per Notification 30 of June,2012.
Or My client will be liable to borne 100% ST Liability.
Please reply at earliest.