https://www.taxtmi.com/forum/issue?id=108294 Full reverse charge shifts full service tax liability for manpower supply to the recipient from the amendment's effective date. If services were completed and invoices raised before that date, providers must deposit the portion chargeable under Point of Taxation Rules, but if payment is made after the amendment takes effect the recipient becomes liable for the full tax; recipients may request a declaration from providers that the provider's pre-amendment share was deposited to justify paying only the remaining portion. en-us Tue, 24 Mar 2015 12:15:03 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108294 Full reverse charge shifts full service tax liability for manpower supply to the recipient from the amendment's effective date. If services were completed and invoices raised before that date, providers must deposit the portion chargeable under Point of Taxation Rules, but if payment is made after the amendment takes effect the recipient becomes liable for the full tax; recipients may request a declaration from providers that the provider's pre-amendment share was deposited to justify paying only the remaining portion. Discussion-Forum Service Tax Tue, 24 Mar 2015 12:15:03 +0530 https://www.taxtmi.com/forum/issue?id=108294