https://www.taxtmi.com/article/detailed?id=6253 The note explains that specified services notified under the Finance Act are subject to Reverse Charge Mechanism, shifting service tax liability from provider to recipient for listed services (100% RCM) or allocating liability between provider and recipient (partial/joint charge), sets out triggering conditions (nature of recipient, territorial location, effective dates), and clarifies that RCM tax must be paid in cash while cenvat credit of such tax is available only where the received service qualifies as an input service and subject to the Cenvat Credit Rules. en-us Sat, 09 May 2015 11:28:09 +0530 Sat, 09 May 2015 11:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6253 The note explains that specified services notified under the Finance Act are subject to Reverse Charge Mechanism, shifting service tax liability from provider to recipient for listed services (100% RCM) or allocating liability between provider and recipient (partial/joint charge), sets out triggering conditions (nature of recipient, territorial location, effective dates), and clarifies that RCM tax must be paid in cash while cenvat credit of such tax is available only where the received service qualifies as an input service and subject to the Cenvat Credit Rules. Articles Service Tax Sat, 09 May 2015 11:28:09 +0530 https://www.taxtmi.com/article/detailed?id=6253