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tankjiya

22-Aug-2014 , 11:26:43 am

Under the new reverse charge mechanism will also be applicable in respect of a) Rent – a – cab service b) Manpower power supply service c) Works Contract service However, this reverse charge under above mentioned three services will be applicable only if, the service provider of these 3 services is an Individual or HUF or Proprietary or partnership firm or AOP and the service receiver is a Company registered under Companies Act, 1956