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    <title>Liability to deposit Service Tax for reverse charge</title>
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    <description>Liability under the reverse charge depends on supplier status: if the manpower supplier is a body corporate, reverse charge does not apply and the supplier must charge and pay the full service tax. Reverse charge applies only where the supplier is an individual, HUF, partnership firm or association of persons located in the taxable territory and the recipient is a body corporate in the taxable territory.</description>
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      <title>Liability to deposit Service Tax for reverse charge</title>
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      <description>Liability under the reverse charge depends on supplier status: if the manpower supplier is a body corporate, reverse charge does not apply and the supplier must charge and pay the full service tax. Reverse charge applies only where the supplier is an individual, HUF, partnership firm or association of persons located in the taxable territory and the recipient is a body corporate in the taxable territory.</description>
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      <law>Service Tax</law>
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