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of <h1>Service Tax Shift: Full Reverse Charge for Manpower & Security Services from April 1, 2015, per Notification 07/2015-ST.</h1> Effective April 1, 2015, as per notification no. 07/2015-ST, the service tax liability for services involving the supply of manpower or security services is entirely the responsibility of the service recipient. This change places these services under the full reverse charge mechanism. Previously, the service recipient was responsible for 75% of the service tax liability, while the service provider was accountable for the remaining 25%.
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