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Notification under sub-section (2) of section 68 - Reverse Charge - 30/2012 - Service Tax

  1. What will be treatment in case of partial reverse charge if service provider is covered under SSI exemption i.e. he is not liable to pay any service tax?

  2. What changes have been made in services by way of supply of manpower for any purpose or security services vide Finance Bill,2015?

  3. 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?

  4. What is the meaning of aggregator? Who is liable in the case of aggregator? What will be if aggregator or any his representative does not have any physical presence in taxable territory?





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