under this new service tax regime, certain part of the service tax need to be paid by provider as well as by service receiver. My question is that say 50 % need to be paid by the service received under this scheme can be paid through utilization of cenvat credit of 50 % paid to Service Provider.
Further I comes under service tax registration because of reverse charge only under Work Contract services. Under which service category i need to register ?
No, Cenvat credit can be taken only against output service. here, input service receiver is liable for service tax as a recipient. Hence, first you will have to pay to the govt and can take the credit of the same against output service.