Service tax querry?

vinayak (-article assistant) (93 Points)

09 August 2014  
i am article assistant doing internal audit of construction company.while vouching the expenses of the co i had the following querry 1.when can a service provider(interior decorator) claim service tax at the rate of 4.944%? 2.what are the conditions where the service provider claims reverse charge and has to pay only 50% of the amount of service tax and the other half is paid by the service receiver?