Important - service tax under partial reverse charge ??

Please go throught he attachment, it may be useful to you.

Regards

Swati

Rohit my friend,

You are referring to the notification no.33/2012 i.e., issued for applicability of SSI exemption; instead of Notification No.30/2012.

Secondly , you have not shown the complete text. It in the beginning says about the Works contract service.

Conclusion; only for works contract services, independent valuation option can be taken by the service provider and service recipients.