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August 2012

Partial reverse charge mechanism — Notification No. 30/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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Notification No. 30/2012-ST, dated 20-6-2012 widens the coverage of situations wherein service tax is payable under reverse charge mechanism by including following additional services/situations:

In respect of services specified at Sl. No. 7, 8 & 9, this reverse charge mechanism shall be applicable only where service provider is a non-corporate entity and the service recipient is a corporate entity.

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