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of <h1>India's Notification No. 30/2012: Reverse Charge Mechanism for Service Tax on Insurance, Transport, Legal, and More Services.</h1> The Government of India issued Notification No. 30/2012-Service Tax under section 68(2) of the Finance Act, 1994, detailing reverse charge mechanisms for various services. It supersedes previous notifications and specifies services and the extent of service tax payable by the service recipient. Key services include those provided by insurance agents, goods transport agencies, arbitral tribunals, advocates, and directors, among others. The notification outlines that service tax is fully payable by the recipient for most services, with specific provisions for services involving motor vehicle rentals and works contracts. The notification took effect on July 1, 2012.
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