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<h1>Reverse charge: recipient bears service tax on specified notified services, with provider often relieved and recipient allocated payment.</h1> This notification prescribes specified taxable services subject to the reverse charge, shifting service tax payment obligation from provider to recipient for listed services (insurance and recovery agents, goods transport agencies for road freight paid by specified recipients, sponsorships, legal services including senior advocates' representational services to business litigants, director-to-company services, renting of passenger vehicles to non-similar-business persons, manpower and security services, works contract service portion by unincorporated persons, services involving aggregators, and certain cross-border vessel transportation). The Table allocates percentages of tax payable by provider and recipient and contains clarifying explanations on recipient identification and valuation choices.