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Liability of service tax under reverse mechanism

This query is : Resolved 

19 March 2013 individual is providing s security service to another individual Proprietory concern who is not registered under the Factory Act or central excise whether the service receipt is require to registered under the Service Tax Act and pay the service tax on service above service received by hi after 01/07/2012

19 March 2013 As the receiver is an individual he is not required to pay service tax under RCM.



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