Partial reverse charge

Hi Anjali,

Reciever has to pay 40 %.   . Please refer attached file for more clarificaiton.

40% of the value.........

thanks Vikas & taxupdate.com

service receiver in any case have to bear 40% of service tax. if service provider charged after taking 60% abatement in that case also as well as if he did not charge any service tax then service receiver has to pay service tax on 40% of value.