14 October 2012
is any circular by which security service merged in the man power supply service and service recipient-have to ay 75% tax. if yes then please provide that circular. THANKING YOU
14 October 2012
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India Ministry of Finance (Department of Revenue)
Notification No. 46/2012 - Service Tax
New Delhi, the 7th August, 2012
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—
1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1),-
(A) in clause (d), in sub-clause (i),-
(i) after the item (E), the following item shall be inserted, namely;-
“(EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service;”;
(ii) in the item (F), in the sub-item (b), after the words “manpower for any purpose”, the words “ or security services” shall be inserted.
(B) after clause (f), the following clause shall be inserted, namely:—
“(fa) “security services” means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity;”
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