TaxTMI 
TaxTMI 
Dear Experts,
Please clarify that What is reverse charge mechanism in service tax and for which services it is applicable ?
Anand
reverse charge mechanism
14 Jul 2014 
2 Replies 
1944 Views Asked by
Reverse charge mechanism shifts service tax liability to the service recipient, with full or partial recipient liability under notifications.
Reverse Charge Mechanism shifts service tax liability to the service recipient, operating as Full Reverse Charge (recipient solely liable on the entire service value) or Partial Reverse Charge (liability apportioned between provider and recipient); recipients must register for service tax and follow the notifications specifying which services and apportionments apply. (AI Summary)
Reverse Charge Mechanism shifts service tax liability to the service recipient, operating as Full Reverse Charge (recipient solely liable on the entire service value) or Partial Reverse Charge (liability apportioned between provider and recipient); recipients must register for service tax and follow the notifications specifying which services and apportionments apply. (AI Summary)