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Partial reverse charge

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(Querist)
11 July 2012 partial reverse charge ? what does it mean is same as reverse charge mechanism for some specified service like GTA,Man power supply or there is any difference.
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Suresh Mittal

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Suresh Mittal (Expert)
11 July 2012 In partial reverse charge, the liability to pay tax has been divided among both the Service Receiver(SR) and Service Provider(SP). Example in case if manpower supply service is provided by an individual or firm to a Body Corporate than 75% of liability is to paid by SR directly and 25% by SP.
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