Reverse charge machinism (RCM) under Service Tax (updated up to April 2016)

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%
1A	Service provided or agreed to be provided by a Recovery Agent to Bank, FI, NBFC	Any	Bank/FI/NBFC	Nil	100%
1B	In respect of services provided or agreed to be provided by a mutual fund agent or distributor, to a mutual fund or asset management company (introduced in 2015, Deleted in 2016)	Any	AMC/MF	Nil	100%
1C	In respect of services provided or agreed to be provided by a selling agent or marketing agent of lottery tockets in relation to lottery in any manner to a lottery distributor or selling agents of the state government under the provisions of the lottery (Regulation) Act 1998	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 liable to pay freight 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 firm or individual advocate other than senior advocate by way of legal services	individual or firm	Business entity with a turnover more than rupees ten lakh in the preceding financial year	Nil	100%
6	Any services provided or agreed to be provided by Government or local authority excluding - Renting of immovable property - Service by Post office by way of speed post, express parcel, life insurance to other than govt. - service in relation to an aircraft or vessel inside or outside the precincts of port or airport. - transport of goods or passengers	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.			50%	50%
8	services  provided or agreed to be provided  by way of supply of manpower or Security services			Nil	100%
9	services  provided or agreed to be provided in service portion in execution 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	Services provided or agreed to be provided by a director of a company or a body corporate to the said company or body corporate	Director other than MD/WTD(Individual)	Company/ Body Corporate	Nil	100%
12	In respect of any service provided or agreed to be provided by a person involving an aggregator in any manner	Any	Any	Nil	100%