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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?

Dated:- 1-4-2015 - 12 - Person Liable to Pay Service Tax W,e,f, 1-7-2012, a new scheme of taxation introduced in service tax in which liability of payment of service tax is fixed on both on the service provider and the service recipient. The enabling .....

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all apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider. As per Notification no. 30/2012 dated 20-6-2012 as amended, the following service are covered under partial reverse c .....

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