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<h1>Arbitral Tribunal Services Subject to Reverse Charge; Service Recipient Bears 100% Tax Liability Under Notification 30/2012</h1> From July 1, 2012, services provided by an arbitral tribunal to any business entity in a taxable territory are subject to a reverse charge mechanism under Notification No. 30/2012-Service Tax. The service recipient, typically a business entity as defined in Section 65B(17), bears 100% of the service tax liability, while the service provider bears none. An arbitral tribunal is defined by the Arbitration and Conciliation Act, 1996, as either a sole arbitrator or a panel of arbitrators. The manual serves as a reference guide for understanding the application of service tax in such contexts.