14 June 2016
If the service provider is individual, HUF, Proprietary firm, Partnership firm or association of person located in taxable territory and service receiver is a business entity incorporated as body corporate located in taxable territory , 100% service tax shall be payable by service receiver.
In your case, security service taken by trust and provided by partnership firm i.e service receiver is not business entity incorporated as body corporated.Hence reverse charge shall not be leviable on this security service.
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