Security service charges
This query is : Resolved
15 November 2012
As per new provisions supply of manpower comes under reverse charge method.As per notification No:30/2012 dated 20.06.2012, Supply of manpower for any purpose by any individual, HUF, or partnership firm, whether registered or notm including AOP, located in the taxable territory to a business entity registered as of BODY CORPRTATE, loacated in the taxable terrioty, will reverse charges method.Here my question is Service provided by Body corporate to a Partnership firm also the same procedure will applicable or not. Please advise me .
15 November 2012
No, in my opinion if body corporate provides the security services, than reverse charge mechanism shall not apply. However i would like to welcome the opinion of other experts.
15 November 2012
Agreed with Roshan , reverse charge is not applicable in this case.
Partial Reverse Charge will apply only if a supply of manpower service is provided by
i) any individual
ii) HUF
iii) Proprietary firm
iv) partnership firm
v) Association of Persons
located in the taxable territory
to
i) Any company registered under the Companies Act
ii) business entity registered as body corporate
Partial Reverse Charge will apply only if a supply of manpower service is provided by
i) any individual
ii) HUF
iii) Proprietary firm
iv) partnership firm
v) Association of Persons
located in the taxable territory
to
i) Any company registered under the Companies Act
ii) business entity registered as body corporate
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