https://www.taxtmi.com/article/detailed?id=6766 Reverse charge under Section 68(2) makes the service recipient liable where specific services are notified; the Central Government's notification lists categories (insurance agents, recovery agents, GTAs, arbitral tribunals, advocates, directors' services, rental of passenger vehicles, manpower/safety services, works contract portions, aggregators, and inward supplies from non-taxable territories) and prescribes whether tax is payable by the recipient or shared with the provider. Explanations deem the freight payer as recipient for GTAs and permit the recipient in works contracts to choose valuation independently. en-us Sat, 02 Apr 2016 10:28:03 +0530 Sat, 02 Apr 2016 10:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6766 Reverse charge under Section 68(2) makes the service recipient liable where specific services are notified; the Central Government's notification lists categories (insurance agents, recovery agents, GTAs, arbitral tribunals, advocates, directors' services, rental of passenger vehicles, manpower/safety services, works contract portions, aggregators, and inward supplies from non-taxable territories) and prescribes whether tax is payable by the recipient or shared with the provider. Explanations deem the freight payer as recipient for GTAs and permit the recipient in works contracts to choose valuation independently. Articles Service Tax Sat, 02 Apr 2016 10:28:03 +0530 https://www.taxtmi.com/article/detailed?id=6766