Reverse charge machinism (RCM) under Service Tax (updated up to 2014)

Sl. No.	Description of a service	Service Provider	Service Receiver	% of  service tax payable by the person providing service	% of service tax payable by the person receiving the service
1	services  provided or agreed to be provided  by an insurance agent to any person carrying on insurance business	Any	Any	Nil	100%
2	services  provided or agreed to be provided  by agoods transport agency in respect of transportation  of goods by road	where the consignor or the consignee  is,— (a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c)  any co-operative society established by or under any law; (d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e)  any body corporate established, by or under any law; or (f)  any partnership firm whether registered or not under any law including association of persons;		Nil	100%
3	services  provided or agreed to be provided  by way of sponsorship	Any	body corporate/ partnerhip firm	Nil	100%
4	services  provided or agreed to be provided  by anarbitral tribunal	Arbitral tribunal	Business entity with a turnover more than rupees ten lakh in the preceding financial year	Nil	100%
5	services  provided or agreed to be provided  by individual advocate	individual or firm	Business entity with a turnover more than rupees ten lakh in the preceding financial year	Nil	100%
6	services  provided or agreed to be provided  by way of support service by Government or local authority	Government /Local authority	Business entity	Nil	100%
7	(a)   in respect of  services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on abated value.	Individual (prop ) /Partnership firm (registered or unregistered)           /HUF	any company formed or registered under the Companies Act, 1956 (1 of  1956) or a business entity registered as body corporate located in the taxable territor	Nil	100%
	(b)   in respect of  services  provided or agreed to be provided  by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.			60%	40%
8	services  provided or agreed to be provided  by way of supply of manpower or Security services(inserted in notification 45-46 dated 07/08/2012)  for any purpose			25%	75%
9	services  provided or agreed to be provided  by way of works contract			50%	50%
10	any taxable services  provided or agreed to be provided  by any person who is located in a non-taxable territory and received by any person located in the taxable territory(IMPORT OF SERVICES)	Any	Any	Nil	100%
11	provided or agreed to be provided by a director of a company to the said company (Inserted through notification 46-47/2012 dated 07/08/2012)	Director(Individual)	Company	Nil	100%