https://www.taxtmi.com/forum/issue?id=4467 Reverse charge applies to specified labour contractor services: the service receiver must register, pay the receiver's portion of tax under reverse charge on a prescribed proportion of the contract value, and may claim CENVAT credit only after payment (by challan); the provider pays the residual portion and credits on its invoice. If the provider does not charge tax, the receiver still pays its share and may take input credit on payment. Point of taxation rules determine liability for advances when notification conditions are met. en-us Sat, 04 Aug 2012 12:32:33 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4467 Reverse charge applies to specified labour contractor services: the service receiver must register, pay the receiver's portion of tax under reverse charge on a prescribed proportion of the contract value, and may claim CENVAT credit only after payment (by challan); the provider pays the residual portion and credits on its invoice. If the provider does not charge tax, the receiver still pays its share and may take input credit on payment. Point of taxation rules determine liability for advances when notification conditions are met. Discussion-Forum Service Tax Sat, 04 Aug 2012 12:32:33 +0530 https://www.taxtmi.com/forum/issue?id=4467