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<h1>Service Recipient Pays 100% Service Tax for Non-Taxable Territory Services per Notification No. 30/2012, Sections 65B (52) & 65B (35).</h1> The reverse charge mechanism for service tax concerning services provided from a non-taxable territory. According to Notification No. 30/2012, when services are provided by a person in a non-taxable territory and received by a person in a taxable territory, the service recipient is liable to pay 100% of the service tax. The terms 'taxable territory' and 'non-taxable territory' are defined under Sections 65B (52) and 65B (35) respectively, with the former referring to areas where the chapter's provisions apply and the latter to areas outside it.