Reverse charge

This query is : Resolved 

28 July 2012 sir please clear whether service tax is payable by service receiver or provider after amendment made by union budget 2012 also clear that this is applicable for which class of person

28 July 2012 Reverse charge made in service tax in some selected services only, not for all services, based on amendment the following services fully or partially comes under reverse charge method and service receiver need to pay service tax directly

Insurance business- 100%
Transport agency -100%
Sponsorship sevice-100%
Legal services-100%
works contract-50%
Manpower consultancy -75%
Lawyer & Legal services -100%


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