Security service charges

This query is : Resolved

J RAVI SHANKAR (Querist)
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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 .

CA Roshan Jha

CA Roshan Jha (Expert)
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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.

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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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

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