https://www.taxtmi.com/article/detailed?id=1927 Partial reverse charge in works contract services makes the service recipient liable to pay a specified portion of service tax directly while the provider pays the remainder. Applicability requires the provider to be an individual, HUF or partnership in the taxable territory and the recipient to be a business entity that is a body corporate in the taxable territory; both conditions must be met. Small service-provider exemption remains available to the provider but not to the recipient. The recipient may independently choose valuation methods, may claim credit subject to CENVAT rules, and must pay based on point of taxation as the date of payment. en-us Thu, 18 Oct 2012 15:51:13 +0530 Thu, 18 Oct 2012 15:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1927 Partial reverse charge in works contract services makes the service recipient liable to pay a specified portion of service tax directly while the provider pays the remainder. Applicability requires the provider to be an individual, HUF or partnership in the taxable territory and the recipient to be a business entity that is a body corporate in the taxable territory; both conditions must be met. Small service-provider exemption remains available to the provider but not to the recipient. The recipient may independently choose valuation methods, may claim credit subject to CENVAT rules, and must pay based on point of taxation as the date of payment. Articles Service Tax Thu, 18 Oct 2012 15:51:13 +0530 https://www.taxtmi.com/article/detailed?id=1927