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    <title>PARTIAL REVERSE CHARGE MECHANISM - APPLICABLE TO GOVERNMENT DEPARTMENTS?</title>
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    <description>Partial reverse charge obliges service recipients of manpower and security services to register, pay service tax by cash to the Government, file periodic returns and incur interest and penalties for non-payment. Central and State Government departments receiving those services are liable under this mechanism, cannot claim CENVAT credit, and are not shown to be exempted by the negative list or the cited exemption notification.</description>
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    <pubDate>Mon, 01 Oct 2012 12:18:55 +0530</pubDate>
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      <description>Partial reverse charge obliges service recipients of manpower and security services to register, pay service tax by cash to the Government, file periodic returns and incur interest and penalties for non-payment. Central and State Government departments receiving those services are liable under this mechanism, cannot claim CENVAT credit, and are not shown to be exempted by the negative list or the cited exemption notification.</description>
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