Under reverse charge mechanism, which services have been notified where service tax is jointly payable by both the service provider and service receiver?

The Following services have been notified vide Notification No. 30/2012-ST dated 20.06.2012 (as amended from time to time) under reverse charge mechanism where service tax is jointly payable by both service provider as well as service receiver: In respect of services provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger on non abated value to a business entity which is not in the similar line of business. Services provided or agreed to be provided by way of works contract. In above both the cases, the service provider, as per Rule 2(1)(d) of Service Tax Rules, 1994, must be an individual or sole proprietor or LLP/Partnership firm or HUF or AOP and the recipient of service must be a body corporate.