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Apr 22, 2015 - Feb 28, 2015 - Jun 1, 2016 - Service Tax Voluntary Compliance Encouragement Scheme 85. CENVAT Credit Rules Reverse Charge Notification. 159 Reverse Charge Mechanism (w.e.f. 01-07-2012). Sr. no. rides, gaming devices or bowling alleys in amusement Time limit for taking CENVAT credit on inputs and input services enhanced from the present 6 facility providing fun or recreation by means of rides, gaming devices or bowling alleys in amusement parks Service Tax on these services shall be levied on reverse charge basis. present system of partial reverse charge. 2. Jun 24, 2016 -Mar 1, 2015 - Apr 1, 2015 - Jan 27, 2016 - Jan 27, 2016 -