https://www.taxtmi.com/forum/issue?id=4874 Liability to discharge service tax for works contract services rests with the recipient under the Partial Reverse Charge Mechanism when the provider is an individual, LLP, HUF, association of persons, unregistered, or below the threshold; the recipient must pay fifty percent of the tax. If material and service values cannot be determined, the recipient may compute the taxable service element using either the lower composite rate with cess or a valuation method that treats a specified proportion of the contract value as taxable and pay tax on that basis. en-us Tue, 30 Oct 2012 17:44:17 +0530 Thu, 23 Jan 2025 15:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4874 Liability to discharge service tax for works contract services rests with the recipient under the Partial Reverse Charge Mechanism when the provider is an individual, LLP, HUF, association of persons, unregistered, or below the threshold; the recipient must pay fifty percent of the tax. If material and service values cannot be determined, the recipient may compute the taxable service element using either the lower composite rate with cess or a valuation method that treats a specified proportion of the contract value as taxable and pay tax on that basis. Discussion-Forum Service Tax Tue, 30 Oct 2012 17:44:17 +0530 https://www.taxtmi.com/forum/issue?id=4874