https://www.taxtmi.com/article/detailed?id=6326 The reverse charge mechanism reassigns service tax payment from providers to recipients or specified payers for designated services, distinguishing partial (shared) and full (receiver/designated payer) reverse charge. Amendments classify aggregator-involved services under full reverse charge, define aggregator and brand/trade name, shift liability to the person otherwise liable to pay service tax (other than the provider) for certain services, and extend reverse charge to mutual fund agents, lottery agents and other intermediaries while altering prior apportionments for manpower, security and vehicle-rental services. en-us Wed, 01 Jul 2015 06:44:41 +0530 Fri, 03 Jul 2015 14:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6326 The reverse charge mechanism reassigns service tax payment from providers to recipients or specified payers for designated services, distinguishing partial (shared) and full (receiver/designated payer) reverse charge. Amendments classify aggregator-involved services under full reverse charge, define aggregator and brand/trade name, shift liability to the person otherwise liable to pay service tax (other than the provider) for certain services, and extend reverse charge to mutual fund agents, lottery agents and other intermediaries while altering prior apportionments for manpower, security and vehicle-rental services. Articles Service Tax Wed, 01 Jul 2015 06:44:41 +0530 https://www.taxtmi.com/article/detailed?id=6326