https://www.taxtmi.com/forum/issue?id=108439 When a service recipient files ST-3 under the reverse charge mechanism, the liability may be shown either as an abatement or as a partial reverse charge; if the recipient has paid tax on a proportion of the invoice value pursuant to an abatement and the provider has declared non availment of CENVAT credit on inputs, input services and capital goods, the recipient should record that portion as partial reverse charge mechanism after availing the abatement. en-us Fri, 17 Apr 2015 13:32:42 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108439 When a service recipient files ST-3 under the reverse charge mechanism, the liability may be shown either as an abatement or as a partial reverse charge; if the recipient has paid tax on a proportion of the invoice value pursuant to an abatement and the provider has declared non availment of CENVAT credit on inputs, input services and capital goods, the recipient should record that portion as partial reverse charge mechanism after availing the abatement. Discussion-Forum Service Tax Fri, 17 Apr 2015 13:32:42 +0530 https://www.taxtmi.com/forum/issue?id=108439