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Service of Mutual fund agents/distributor removed from Reverse Charge

Services provided by

mutual fund agents/distributor

to a mutual fund or asset management company

were earier covered in REVERSE CHARGE (in 2015)

Now they are shifted to Normal Charge


mutual fund agents/distributor will now have to pay service tax


Service provided from Senior Advocates removed from Reverse Charge

(from the period 1 April 2016 ro Jne 5 2016)

Nowfrom June 6 2016,they are again put in Reverse charge


Notification No 18/2016 Dt. 1 March, 2016 (Applicable w.e.f. 1 April, 2016)



Services Provided by Government and Local Authority brought under Reverse Charge w.e.f.1 April, 2016)

In 2015 Budget,this was brought under Reverse charge but date was not notified

Date is now notified w.e.f.1 April 2016

and now Business Entity shall pay service tax

Notification No 18/2016  (Applicable w.e.f. 1 April, 2016)


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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.