05 May 2014
Security service is brought under partial reverse charge mechanism vide Notification No. 45/2012-ST dt. 7th August, 2012 under the category of supply of manpower or security service. In terms of the definition inserted vide Notification No. 46/2012-ST dt. 7th August, 2012 "security services" means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity. On this service, 100% tax is on service recipient only under reverse charge mechanism.
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