https://www.taxtmi.com/article/detailed?id=5586 The joint charge mechanism makes both provider and recipient independently liable for service tax on specified services supplied to body corporate business entities, with recipient liability proportionate to notified shares for renting passenger vehicles, manpower/security supply and works contract services. Pure consultancy and pure labour-only subcontracts are excluded; small-service-provider exemption of the supplier does not absolve the recipient. Recipients may claim eligible CENVAT credit except where restricted (for example, new construction), and payment timing governs liability with interest for delayed payments. en-us Thu, 24 Apr 2014 08:04:29 +0530 Thu, 24 Apr 2014 08:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5586 The joint charge mechanism makes both provider and recipient independently liable for service tax on specified services supplied to body corporate business entities, with recipient liability proportionate to notified shares for renting passenger vehicles, manpower/security supply and works contract services. Pure consultancy and pure labour-only subcontracts are excluded; small-service-provider exemption of the supplier does not absolve the recipient. Recipients may claim eligible CENVAT credit except where restricted (for example, new construction), and payment timing governs liability with interest for delayed payments. Articles Service Tax Thu, 24 Apr 2014 08:04:29 +0530 https://www.taxtmi.com/article/detailed?id=5586