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of <h1>Understanding Section 68(2) Reverse Charge: Service Recipients' Tax Liabilities and CENVAT Credit Rules Explained</h1> The reverse charge mechanism under Section 68(2) of the Service Tax Act, empowering the Central Government to designate service recipients as liable for paying service tax instead of service providers. Initially notified by Notification No. 36/2004-ST, this was superseded by Notification No. 30/2012-ST and subsequent amendments. Under this mechanism, service recipients cannot use CENVAT credit for tax payment but can claim it post-payment. The document also explains partial reverse charge, where both provider and recipient share tax liability, and specifies conditions for its applicability, such as on renting motor vehicles and works contracts. It clarifies invoicing requirements, credit availability, and liability determination under this scheme.
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