What is the meaning of Partial reverse charge? Which services are covered under partial reverse charge as on 01/04/2015? Whether service tax liability may be on the persons other than service provider and service receiver?

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Full Text of the Document

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....eme of taxation introduced in service tax in which liability of payment of service tax is fixed on both on the service provider and the service recipient. The enabling provision has been provided by insertion of proviso to Section 68 in the Finance Act, 2012 as per which Central Government may notify the service and the extent of service tax which shall be payable by such person and provision of t....