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    <title>Reverse Charge Mechanism</title>
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    <description>The Reverse Charge Mechanism applies only to services specified by statute; services not listed are not subject to RCM. The contributors state that DJ service is not included in the statutory list and therefore service tax under RCM would not be payable for that service. RCM liability is confined to services specified in the Finance Act, 1994 as amended.</description>
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      <description>The Reverse Charge Mechanism applies only to services specified by statute; services not listed are not subject to RCM. The contributors state that DJ service is not included in the statutory list and therefore service tax under RCM would not be payable for that service. RCM liability is confined to services specified in the Finance Act, 1994 as amended.</description>
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