Query on reverse charge machanism

REVERSE MECHANISM MEANS WHERE SERVIVE RECIVER IS THE

PERSON WHO RECIVES SERVICES FROM OUTSIDE INDIA AND IS

SERVICE IMPORTER AND ALSO IS LIABLE TO  PAY SERVICE TAX AGINST

NORMAL PRACTICE WHERE SERVICEPROVIDER IS LIABLETO PAY.

UR QUERYY ISNT MENTIONNING ABOUT ANY SERVICE IMPORTED...PLS REFRAIN UR QUERRY.

wef 1st July 2012 new reverse charge mechanism is applicable inder service tax.

courier service is not covered under new rule. 

Courier service not covered.