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    <title>SERVICE TAX - Simplification of partial reverse charge mechanism - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Partial reverse charge for services is modified to require equal allocation of tax liability between supplier and recipient in renting of motor vehicle services, fixing the service tax burden to be shared equally between the service provider and the service receiver and implemented by amendment to the reverse charge notification.</description>
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      <description>Partial reverse charge for services is modified to require equal allocation of tax liability between supplier and recipient in renting of motor vehicle services, fixing the service tax burden to be shared equally between the service provider and the service receiver and implemented by amendment to the reverse charge notification.</description>
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