https://www.taxtmi.com/forum/issue?id=108069 A contractor performing a works contract is the service provider and may claim abatement; where the provider is an individual, HUF, proprietary concern, partnership or association of persons in the taxable territory, tax liability is split so that the recipient pays fifty percent under the Reverse Charge Mechanism while the provider pays the remainder. en-us Fri, 27 Feb 2015 10:07:42 +0530 Thu, 23 Jan 2025 15:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108069 A contractor performing a works contract is the service provider and may claim abatement; where the provider is an individual, HUF, proprietary concern, partnership or association of persons in the taxable territory, tax liability is split so that the recipient pays fifty percent under the Reverse Charge Mechanism while the provider pays the remainder. Discussion-Forum Service Tax Fri, 27 Feb 2015 10:07:42 +0530 https://www.taxtmi.com/forum/issue?id=108069