Reverse charge of service tax is levied on services received from goods transport agencies and import services. When there is a reverse charge of service tax on services rendered, the liability to pay service tax is on the service receiver.
Notification no. 30/2012 issued by the Central Government, describes a list of services on which reverse charge of service tax is applicable. Effective from 1.7.2012, these services, when provided in the specified manner will render both the service provider, and the service recipient liable to pay service tax.