TaxTMI 
TaxTMI 
TaxTMI 
Dear Sir,
Please clear the confusion over abatement (Notification no 26/2012-ST) that service receiver can claim abatement under reverse charges as above notification said only for service provider.
Regards,
K.Gopal-9911052902
Abatement can be claimed by service receiver
Krishan Gopal
Service Receivers Can Claim Abatement Under Reverse Charge Mechanism per Notification No. 26/2012-ST A query was raised regarding whether service receivers can claim abatement under the reverse charge mechanism as per Notification No. 26/2012-ST, which initially seemed to apply only to service providers. The response clarified that the notification is not limited to service providers; it provides a method for calculating tax liability, confirming that service receivers can indeed claim abatement under the reverse charge mechanism. (AI Summary)