Reverse Charge on Service Tax
Description of Service Nature of Person

Share of Service Tax payable by

 Nature of Person

Share of Service Tax payable by
Service Provider Service Receiver
Arbitral Tribunal Arbitral Tribunal 0% Business Entity 100%
Director to Company/Body Corporate Director of Company/ Body Corporate 0% Company/Body
Corporate		 100%
Insurance agent Insurance agent 0% Person doing Insurance Business 100%
Legal Service Individual Advocate/ Firm of advocate 0% Business Entity 100%
Mutual fund agent or distributor, to a mutual fund or asset management company Mutual fund agent/Distributor 0% Asset management company
or mutual fund Company		 100%
Recovery agents Recovery Agent 0% Banking Company/ Financial
Institution, NBFC		 100%
Renting of motor vehicle designed to carry passengers Individual/HUF/ Prop/Partnership   Business Entity registered
as a body Corporate		  
(a) on abated value 0% 100%
(b) on non abated value    
 (i) up to 30.09.2014 60% 40%
 (ii) From 1.10.2014 50% 50%
Supply of manpower or Security Services 0% 100%
Work Contract Service (Service portion)

50%

 50%

 
Sponsorship service Any Person 0% Body Corporate/
Partnership firm		 100%
Support service
Excluding
1. Renting of immovable property
2. Service specified in sub-clauses (i), (ii) & (iii) of clause  (a) of section 66D of the Finance Act, 1994
 		 Any government/ local Authority 0% Business Entity 100%
Selling or marketing agent of lottery tickets to a lottery distributor or selling agent Selling or marketing agent 0% Distributor or selling agent
of lottery		 100%
Transportation of Goods by road GTA 0% 1.Society
2.Factory
3.Person registered under
Excise Act
4.Firm
5.Body Corporate		 100%
Any Taxable Service provided from non-taxable territory to person located in taxable territory (Import of Service) Located in non-taxable territory 0% Located in taxable
territory		 100%
Service involving an aggregator(i.e. manages a Web-based software application like Ola Cab)   0% Aggregator or his
Agent/ Representative		 100%