service tax all service % of Cenvat & Pay

[Guest]

Dear sir,

pls tell me all service in cenvat credit % of (i.e.25% 75% 50% 60%) all detail are difiernce in service credits

urgent

[Mahir S]

Sr. No.	Service	Service Recipient	% of Service tax payable
			Provider	Recipient
1	Provided by person who is located in non-taxable territory and received by any person located in taxable territory (In case of foreign services and services from JandK)	Any person	Nil	100%
2	Works contract services by individual, HUF, firm or AOP	Body corporate	50%	50%
3	Manpower supply for any purposes or security services by individual, HUF, firm or AOP	Body corporate	25%	75%
4	Renting of vehicle to any person who is not engaged in the similar line of business to carry passenger by individual, HUF, firm or AOP - With abatement - Without abatement	Body corporate	Nil (With Abatement) 60% (Without Abatement)	100% (With Abatement) 40% (Without Abatement)
5	Support services by Government and Local Authority (excluding renting and 66D (a) (i) to (iii)	Business Entity	Nil	100%
6	Provided or agreed to be provided by a director of a company to the said company (w.e.f. 7 August 2012 vide Not. 45/2012)	Body corporate	Nil	100%
7	Individual advocate	Business entity	Nil	100%
8	Arbitral Tribunal	Business entity	Nil	100%
9	Sponsorship	Body corporate or Partnership Firm	Nil	100%
10	GTA (Goods Transport Agency)	Company, P. Firm, Factory, Society, excise registered assessee	Nil	100%
11	Insurance agent to insurance companies	Insurance business	Nil	100%

AI Summary

Service tax liability allocation under reverse charge rules varies by service type and recipient status. Allocation of service tax payment liability under reverse charge is presented by service category and provider/recipient status. Supplies from non taxable territories to taxable persons place liability on the recipient. Works contracts, manpower supply, and renting of vehicles (with or without abatement) feature specified percentage splits between provider and recipient. Services by government/local authorities, company directors to their companies, individual advocates, arbitral tribunals, sponsors, GTAs to specified business recipients, and insurance agents to insurers are shown as recipient liable supplies with corresponding Cenvat credit implications.