https://www.taxtmi.com/forum/issue?id=4376 When a works contract service is subject to the reverse charge collection mechanism, the recipient must pay the notified portion of service tax even if the provider falls below the small service provider threshold; administrative provisions exclude such transactions from the threshold exemption. The recipient that pays tax under reverse charge is eligible to claim cenvat/input service credit, and invoicing should reflect the taxable value and the allocated tax shares. en-us Mon, 16 Jul 2012 14:05:12 +0530 Thu, 23 Jan 2025 15:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4376 When a works contract service is subject to the reverse charge collection mechanism, the recipient must pay the notified portion of service tax even if the provider falls below the small service provider threshold; administrative provisions exclude such transactions from the threshold exemption. The recipient that pays tax under reverse charge is eligible to claim cenvat/input service credit, and invoicing should reflect the taxable value and the allocated tax shares. Discussion-Forum Service Tax Mon, 16 Jul 2012 14:05:12 +0530 https://www.taxtmi.com/forum/issue?id=4376