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Notification no. 30/2012

This query is : Resolved 
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(Querist)
04 June 2014 Dear Sir/Madam,

I am an accountant in a security firm, my client is demanded invoices Service tax@3.09% . But I am thought they are not eligible for it. Please help me which paper we can demand for it.

Regd
K. G. bansal
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Rohini Malpani

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Rohini Malpani (Expert)
04 June 2014 security supply services are liable to tax under reverse charge if the conditions as per N/N 30/2012 is fulfilled. the service provider is required to pay tax on 25% only i.e. 3.09% and rest needs to be paid by service receiver. plz refer to the notification.
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