Security guard service tax payment who liable

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 October 2012 sir,

we from servicing of motor vehicles

we appointed security service they said they are not liable 100% service tax. they bared only 25% receiver 75% service tax payment liable.

giver :25% receiver 75%. but up to date we received input from giver.

give suggestion

prasad

CA AYUSH AGRAWAL

CA AYUSH AGRAWAL (Expert)
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24 October 2012 If You are Registered as Corporate/LLP/Coopt Society Then Only You are Liable to Service Tax Partial Reverse Charge & That Security Service Ahency is Other Than Corporate.
You Have to Register to Service Tax & Pay 75%, & File ST Return.

Querist : Anonymous

Querist : Anonymous (Querist)

24 October 2012 will you provide notification details for filing

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MOHAMMAD SALIM

MOHAMMAD SALIM (Expert)
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24 October 2012 The reverse charge notification by which security services has been included under partial reverse charge are Notif No 45 & 46-ST dated 7th August, 2012.

Further important to note that RCM on security services is applicable from 7th August, 12...

Only business entities registered as body corporate located in taxable territory need to pay tax if service provider is Individual, HUF,partnership firm incl AOP...

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