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of <h1>Reverse Charge Mechanism Applied to Mutual Fund Services from April 2015 to March 2016 Under Notification No. 30/2012.</h1> From April 1, 2015, to March 31, 2016, services provided by mutual fund agents or distributors to mutual funds or asset management companies were subject to a reverse charge mechanism under Notification No. 30/2012. The service recipient, not the provider, was liable for 100% of the service tax. This provision was introduced by Notification No. 07/2015 and omitted from April 1, 2016, as per Notification No. 18/2016.
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