Services provided by way of service portion in works contract - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 9 Services provided by way of service portion in works contract Scope of Reverse Charge Service - Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.9 From 1.7.2012 in respect of services provided or agreed to be provided in service portion in execution of works contract Services provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax 50% 50%