https://www.taxtmi.com/article/detailed?id=1708 The revised reverse charge mechanism applies from enactment of the Finance Bill, 2012, shifting service tax liability to recipients as specified; Rent-a-Cab, Supply of Manpower and Works Contract attract the new reverse charge only when the provider is an Individual, HUF, proprietary/partnership/AOP and the receiver is a company, while a list of services (insurance agent to insurer, GTA in specified cases, sponsorship, arbitral tribunal, individual advocates, government support services, and import of services) requires the recipient to pay the tax in full and specified apportionments apply for other listed services. en-us Sun, 06 May 2012 08:29:02 +0530 Sun, 06 May 2012 08:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1708 The revised reverse charge mechanism applies from enactment of the Finance Bill, 2012, shifting service tax liability to recipients as specified; Rent-a-Cab, Supply of Manpower and Works Contract attract the new reverse charge only when the provider is an Individual, HUF, proprietary/partnership/AOP and the receiver is a company, while a list of services (insurance agent to insurer, GTA in specified cases, sponsorship, arbitral tribunal, individual advocates, government support services, and import of services) requires the recipient to pay the tax in full and specified apportionments apply for other listed services. Articles Service Tax Sun, 06 May 2012 08:29:02 +0530 https://www.taxtmi.com/article/detailed?id=1708