Tell about service tax RCM services

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Service tax RCM services refer to the Reverse Charge Mechanism where the liability to pay service tax is shifted from the service provider to the service recipient.

Under service tax RCM services, the service recipient is responsible for paying the service tax instead of the service provider.
This mechanism is applicable in certain specified services as notified by the government.
The service recipient needs to calculate and pay the service tax directly to the government.
The service provider is not required to charge service tax on their invoice in such cases.
Examples of services covered under service tax RCM include legal services, manpower supply services, and goods transport agency services.