Reverse charge mechanism on security service

This query is : Resolved 

19 April 2013 regarding the new notification with effect from 7-8-2012, i have a doubt,

how is it applicable if the services are provided by security agency(firm) to a partnership firm??

also if it is provided by a security agency(registered as a company) to a partnership firm?
pls reply

19 April 2013 Reverse charge not applicable in both cases.

22 April 2013 wich means the security agency is liable to pay service tax.


22 April 2013 Yes the service provider has to pay.



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