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Reverse mechanism

This query is : Resolved 

23 January 2013 Sir,
i understand what is reverse mechanism,it is the situation where service receiver pays the tax instead of service provider,but i am confused in which situation is this concept applied?

23 January 2013 These are the services where reverse charges applicable:-
List of Service Covered under Reverse charge
By an insurance agent
By a goods transport agency in respect of transportation  of goods by road
By way of sponsorship
By an arbitral tribunal
By individual advocate
By way of support service by Government or local authority
By way of renting or hiring any motor vehicle designed to carry passenger 
By way of supply of manpower or Security services
By way of works contract
By any person who is located in a non-taxable territory and received by any person located in the taxable territory
By a director of a company to the said company


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