https://www.taxtmi.com/manuals?id=704 A partial reverse charge places concurrent service tax liability on specified services where unincorporated suppliers provide rentals of passenger motor vehicles to non-similar-business persons, supply of manpower, or works contract service portions to corporate recipients in the taxable territory; providers must invoice under Rule 4A while recipients pay tax on amounts paid and claim credit via challan subject to CENVAT Credit Rules. Point of taxation differs for provider (invoice/date of payment) and recipient (date of payment), and export of services and ISD credit distribution follow the conditions and limitations set out in Rule 6A and CENVAT Rules. en-us Thu, 28 Jun 2012 12:34:00 +0530 Fri, 13 Oct 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=704 A partial reverse charge places concurrent service tax liability on specified services where unincorporated suppliers provide rentals of passenger motor vehicles to non-similar-business persons, supply of manpower, or works contract service portions to corporate recipients in the taxable territory; providers must invoice under Rule 4A while recipients pay tax on amounts paid and claim credit via challan subject to CENVAT Credit Rules. Point of taxation differs for provider (invoice/date of payment) and recipient (date of payment), and export of services and ISD credit distribution follow the conditions and limitations set out in Rule 6A and CENVAT Rules. Manuals Service Tax Thu, 28 Jun 2012 12:34:00 +0530 https://www.taxtmi.com/manuals?id=704