https://www.taxtmi.com/article/detailed?id=1745 Expansion of the reverse charge mechanism is recommended to broaden the taxable base and improve service tax collection by shifting liability from numerous small, often exempt service providers to typically fewer and better-organized service receivers. Recent notifications issued in anticipation of legislative amendment are criticized as premature and inadequately considered, and the author proposes targeting reverse charge to categories where recipients are fewer and more organized rather than imposing mixed obligations on both providers and recipients. en-us Mon, 28 May 2012 15:08:10 +0530 Mon, 28 May 2012 15:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1745 Expansion of the reverse charge mechanism is recommended to broaden the taxable base and improve service tax collection by shifting liability from numerous small, often exempt service providers to typically fewer and better-organized service receivers. Recent notifications issued in anticipation of legislative amendment are criticized as premature and inadequately considered, and the author proposes targeting reverse charge to categories where recipients are fewer and more organized rather than imposing mixed obligations on both providers and recipients. Articles Service Tax Mon, 28 May 2012 15:08:10 +0530 https://www.taxtmi.com/article/detailed?id=1745