In service tax there is not deduction of Service Tax at source but there exist a similar system.
a) Joint Charge Mechanism (both Service Receiver and Service Provider have been made liable to pay specified percentage amount of service tax to the government account)
b) Reverse Charge Mechanism (Service Receiver has to discharge the complete liability itself)
To know which all cases are covered under the above you can refer Notification No 30/2012 dated 20.06.2012 as amended by 45/2012 dated 07.08.2012.
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