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    <title>Services provided by way of service portion in works contract</title>
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    <description>Reverse charge applies to the service portion of works contracts from 1 July 2012 under Notification No. 30/2012. It covers services provided by individuals, HUFs, partnership firms or associations of persons in the taxable territory to a business entity registered as a body corporate in the taxable territory. Tax liability for such service portions is apportioned equally between the service provider and the service recipient.</description>
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      <description>Reverse charge applies to the service portion of works contracts from 1 July 2012 under Notification No. 30/2012. It covers services provided by individuals, HUFs, partnership firms or associations of persons in the taxable territory to a business entity registered as a body corporate in the taxable territory. Tax liability for such service portions is apportioned equally between the service provider and the service recipient.</description>
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