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    <title>REVERSE CHARAGE MECHANISM</title>
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    <description>The query asks whether service tax on the post office&#039;s commission for collecting telephone bills should be paid by the post office, the telecom provider, or the receiver under Reverse Charge. Replies state government services are generally in the negative list and exempt, but agency services by the Department of Posts on payment of commission for non government business are excluded from the negative list and hence liable to service tax; the text does not expressly resolve who bears tax under Reverse Charge.</description>
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      <description>The query asks whether service tax on the post office&#039;s commission for collecting telephone bills should be paid by the post office, the telecom provider, or the receiver under Reverse Charge. Replies state government services are generally in the negative list and exempt, but agency services by the Department of Posts on payment of commission for non government business are excluded from the negative list and hence liable to service tax; the text does not expressly resolve who bears tax under Reverse Charge.</description>
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