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?

Partial Reverse Charge: Shared Service Tax Liability for Vehicle Rental & Works Contracts under Finance Act 2012.

Partial reverse charge is a taxation scheme where the liability to pay service tax is shared between the service provider and the service recipient. As of April 1, 2015, services under partial reverse charge include renting motor vehicles for passenger transport to non-business entities and services in works contract execution. Additionally, from March 1, 2015, service tax liability can extend to parties other than the service provider and receiver, such as representatives of aggregators if the aggregator is not present in the taxable territory. This scheme is governed by provisions in the Finance Act, 2012, and relevant notifications.