https://www.taxtmi.com/forum/issue?id=35578 Recipient liability under the Partial Reverse Charge Mechanism for works contract services applies only when the service provider is a specified non-corporate entity (e.g., LLP, Individual Firm, HUF, AOP); otherwise the recipient is not liable. Abatement under Notification No. 24/2012 reduces the taxable portion for original works, and Notification No. 30/2012 apportions reverse charge liability between provider and receiver. For advance payments, Rule 7 treats the date of payment as the point of taxation for reverse charge except where payment is not made within six months, affecting timing of deposit and return reporting. en-us Thu, 18 Apr 2013 16:56:56 +0530 Thu, 23 Jan 2025 15:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=35578 Recipient liability under the Partial Reverse Charge Mechanism for works contract services applies only when the service provider is a specified non-corporate entity (e.g., LLP, Individual Firm, HUF, AOP); otherwise the recipient is not liable. Abatement under Notification No. 24/2012 reduces the taxable portion for original works, and Notification No. 30/2012 apportions reverse charge liability between provider and receiver. For advance payments, Rule 7 treats the date of payment as the point of taxation for reverse charge except where payment is not made within six months, affecting timing of deposit and return reporting. Discussion-Forum Service Tax Thu, 18 Apr 2013 16:56:56 +0530 https://www.taxtmi.com/forum/issue?id=35578