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    <title>RCM Service Tax liability ??</title>
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    <description>Pest control, plantation development and watering, and water transportation services received by the body corporate are chargeable to service tax by the service providers where they supervise and control their manpower; civil work at the sewage treatment plant is a works contract service subject to the reverse charge mechanism, with tax accounted by the provider on a specified fraction of value and an equal liability on the service receiver.</description>
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