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<h1>Reverse charge service tax: recipient bears tax liability for specified services including transport, manpower, and works contracts.</h1> 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.