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    <title>Liability of S.T. under RCM</title>
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    <description>Under the Partial Reverse Charge Mechanism for security services, the service recipient remains independently liable to pay the portion of service tax chargeable under reverse charge even if the service provider has paid tax on the full invoice; excess payments may be reclaimed through refund or adjustment remedies under central excise law, and practical steps include invoicing, claiming input tax credit, or bilateral adjustment with the provider.</description>
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      <description>Under the Partial Reverse Charge Mechanism for security services, the service recipient remains independently liable to pay the portion of service tax chargeable under reverse charge even if the service provider has paid tax on the full invoice; excess payments may be reclaimed through refund or adjustment remedies under central excise law, and practical steps include invoicing, claiming input tax credit, or bilateral adjustment with the provider.</description>
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