https://www.taxtmi.com/article/detailed?id=6006 Reverse charge mechanism requires the service recipient to discharge service tax for notified services (full or proportional), with recipients obliged to register, pay tax by cash challan at the time of payment, and unable to claim the small taxpayer threshold exemption; provider and recipient liabilities are independent under proportional reverse charge, valuation and point of taxation rules apply to ongoing contracts, and Cenvat credit may be claimed after cash payment if eligible. en-us Tue, 13 Jan 2015 07:52:07 +0530 Tue, 13 Jan 2015 07:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6006 Reverse charge mechanism requires the service recipient to discharge service tax for notified services (full or proportional), with recipients obliged to register, pay tax by cash challan at the time of payment, and unable to claim the small taxpayer threshold exemption; provider and recipient liabilities are independent under proportional reverse charge, valuation and point of taxation rules apply to ongoing contracts, and Cenvat credit may be claimed after cash payment if eligible. Articles Other Topics Tue, 13 Jan 2015 07:52:07 +0530 https://www.taxtmi.com/article/detailed?id=6006