Reverse charge service tax: recipient bears tax liability for specified services including transport, manpower, and works contracts. Notification prescribes a reverse charge mechanism for specified services whereby the service recipient bears the service tax liability wholly or partially. Covered services include insurance agent services to insurers; goods transport agency services for road transport to specified consignors/consignees; sponsorship to corporate/partnership recipients; arbitral tribunal and individual advocate services; government/local authority support services to business entities; renting/hiring of passenger motor vehicles (abated and non abated valuation); supply of manpower; works contracts; and services received from non taxable territory providers. The notification sets the provider/recipient tax shares and treats the freight payer for road carriage as the recipient.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge service tax: recipient bears tax liability for specified services including transport, manpower, and works contracts.
Notification prescribes a reverse charge mechanism for specified services whereby the service recipient bears the service tax liability wholly or partially. Covered services include insurance agent services to insurers; goods transport agency services for road transport to specified consignors/consignees; sponsorship to corporate/partnership recipients; arbitral tribunal and individual advocate services; government/local authority support services to business entities; renting/hiring of passenger motor vehicles (abated and non abated valuation); supply of manpower; works contracts; and services received from non taxable territory providers. The notification sets the provider/recipient tax shares and treats the freight payer for road carriage as the recipient.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
