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    <title>reverse charge mechanism</title>
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    <description>Reverse Charge Mechanism shifts service tax liability to the service recipient, operating as Full Reverse Charge (recipient solely liable on the entire service value) or Partial Reverse Charge (liability apportioned between provider and recipient); recipients must register for service tax and follow the notifications specifying which services and apportionments apply.</description>
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      <description>Reverse Charge Mechanism shifts service tax liability to the service recipient, operating as Full Reverse Charge (recipient solely liable on the entire service value) or Partial Reverse Charge (liability apportioned between provider and recipient); recipients must register for service tax and follow the notifications specifying which services and apportionments apply.</description>
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      <law>Service Tax</law>
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