Reverse charge mechanism makes the service recipient liable for specified service tax, with partial reverse charge splitting payment responsibility. Section 68(2) empowers notification of services for which the person other than the provider shall pay service tax; the Central Government may make the recipient wholly or partially liable. Partial reverse charge apportions liability between recipient and provider for specified services and classes of suppliers/recipients, requires Rule 4A-compliant invoicing, places recipient liability on payments made with assessable value including free supplies and reimbursed expenses, and governs CENVAT credit recovery only after tax is paid to the government.