Reverse charge on service portion of works contract: liability shared between service provider and corporate recipient. Reverse charge applies to the service portion of works contracts from 1 July 2012 under Notification No. 30/2012. It covers services provided by individuals, HUFs, partnership firms or associations of persons in the taxable territory to a business entity registered as a body corporate in the taxable territory. Tax liability for such service portions is apportioned equally between the service provider and the service recipient.