https://www.taxtmi.com/article/detailed?id=1897 Partial reverse charge splits service tax liability between provider and recipient for specified services, often placing full liability on the recipient for notified categories and prescribing percentage shares for others. Applicability is limited to providers who are individuals, HUFs or partnerships and recipients that are registered body corporates; recipients must register, pay tax in cash under reverse charge, and may claim Cenvat credit for eligible input services subject to timing and reversal rules. Point of taxation for recipients is generally the date of payment. en-us Tue, 25 Sep 2012 06:17:07 +0530 Tue, 25 Sep 2012 06:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1897 Partial reverse charge splits service tax liability between provider and recipient for specified services, often placing full liability on the recipient for notified categories and prescribing percentage shares for others. Applicability is limited to providers who are individuals, HUFs or partnerships and recipients that are registered body corporates; recipients must register, pay tax in cash under reverse charge, and may claim Cenvat credit for eligible input services subject to timing and reversal rules. Point of taxation for recipients is generally the date of payment. Articles Service Tax Tue, 25 Sep 2012 06:17:07 +0530 https://www.taxtmi.com/article/detailed?id=1897