Reverse and Partial Reverse Charge under Service Tax

Reverse Mechanism and Partial Reverse Mechanism in Service Tax was First Introduced Vide Principal Notification No. 30/2012-Service Tax Dated- 20^th June, 2012  and subsequently been amended vide CorrigendumNotification [F. No.334/1/2012 -TRU], dated 29-6-2012, Notification No. 45/2012-Service Tax, dated 7th August, 2012 , Notification No. 10/2014-Service Tax Dated- 11th July, 2014 andNotification No.7/2015-Service Tax, Dated- 1^st March, 2015.

Reverse and Partial Reverse Mechanism Chart with effect from 01.04.2015  and The extent of service tax payable thereon by the person who provides the service and any other person liable for paying service tax for the taxable services