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    <title>Service tax liability under reverse charge mechanism</title>
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    <description>Under the partial reverse charge mechanism for works contract services, the recipient must pay its allocated half of service tax on the gross amount charged by the service provider regardless of whether the provider charged or paid tax; the provider&#039;s obligation to remit its own share remains separate and enforceable by the tax authorities.</description>
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      <title>Service tax liability under reverse charge mechanism</title>
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      <description>Under the partial reverse charge mechanism for works contract services, the recipient must pay its allocated half of service tax on the gross amount charged by the service provider regardless of whether the provider charged or paid tax; the provider&#039;s obligation to remit its own share remains separate and enforceable by the tax authorities.</description>
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