TaxTMI 
TaxTMI 
PLEASE CONFIRM IN THE SERVICE TAX RETURN FILING ST-3 IN CASE OF FILING BY THE SERVICE RECEIVER UNDER REVERSE CHARGE MECHANISM
IT WILL SHOWN AS AN ABATEMENT OR PARTIAL REVERSE CHARGE.
RENT A CAB SERVICE
17 Apr 2015 
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Reverse charge mechanism: service tax can be shown as abatement or partial reverse charge depending on CENVAT declaration.
When a service recipient files ST-3 under the reverse charge mechanism, the liability may be shown either as an abatement or as a partial reverse charge; if the recipient has paid tax on a proportion of the invoice value pursuant to an abatement and the provider has declared non availment of CENVAT credit on inputs, input services and capital goods, the recipient should record that portion as partial reverse charge mechanism after availing the abatement. (AI Summary)
When a service recipient files ST-3 under the reverse charge mechanism, the liability may be shown either as an abatement or as a partial reverse charge; if the recipient has paid tax on a proportion of the invoice value pursuant to an abatement and the provider has declared non availment of CENVAT credit on inputs, input services and capital goods, the recipient should record that portion as partial reverse charge mechanism after availing the abatement. (AI Summary)