Reverse charge mechanism in service tax ( RCM) (section 68 (2) ) has been introduced with effect from 1/7/2012. With its introduction, service receiver is also liable to file return and pay service tax on the portion of service tax. Motive of this change is mainly more tax compliance and increase tax revenue but it is giving hardship to service receiver as if your liability for payment of service tax under reverse charge is small amount like Rs. 1000 or Rs. 100, you have to get registration under service tax act and pay service tax and file return.But rules are rules and we have to follow it. For Latest Chart click on below link http://taxguru.in/wp-content/uploads/2015/07/chart.png