https://www.taxtmi.com/forum/issue?id=106908 Payment for software development and consultancy services does not trigger recipient liability under the reverse charge mechanism per Notification No. 30/2012-ST; the provider may be under the threshold exemption and recipient due care (correct address, payment by cheque) mitigates liability. Software maintenance is a service distinct from a works contract. Cenvat credit for service tax discharged under VCES is permissible only by following VCES provisions and the Cenvat Credit Rules, 2004 as amended, including any procedural or time limit conditions. en-us Sat, 14 Jun 2014 13:42:48 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106908 Payment for software development and consultancy services does not trigger recipient liability under the reverse charge mechanism per Notification No. 30/2012-ST; the provider may be under the threshold exemption and recipient due care (correct address, payment by cheque) mitigates liability. Software maintenance is a service distinct from a works contract. Cenvat credit for service tax discharged under VCES is permissible only by following VCES provisions and the Cenvat Credit Rules, 2004 as amended, including any procedural or time limit conditions. Discussion-Forum Service Tax Sat, 14 Jun 2014 13:42:48 +0530 https://www.taxtmi.com/forum/issue?id=106908