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Reverse charge mechanism

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(Querist)
18 June 2015 plzz...explain it that what is reverse charge mechanism.
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srinivasan

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srinivasan (Expert)
19 June 2015 Normally the service tax is payable by the service provider.

However in certain circumstances refer the circular both for the payments made to certain categories of entities and the payments made to non-resident who does not have a PE in India (import of services).

Kindly go through the notification and material available in net to understand this in detail
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