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Section 68 - Payment of Service Tax - Chapter V of Finance Act, 1994


  1. What is the meaning of Partial reverse charge? Which services are covered under partial reverse charge as on 01/04/2015? Whether service tax liability may be on the persons other than service provider and service receiver?

  2. Whether Small service provider exemption is available to those persons who are covered under reverse charge mechanism?

 

 

 

 

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