% of service tax payable by proprietor

In my openion, providing service of security does not amount to "in respect of services provided or agreed to be provided by way of supply of manpower for any purpose" as mentioned in Notification No.15/2012-Service Tax - point II, Sl 8.

This amounts to providing security service & the main nature of service is providing "Security" not "supply of manpower". So service tax chargable at full rate.

Pursuant to notification numbers 45 and 46/2012 further amending 30/2012, a proprietor proviidng security service is laible to pay 25% of service tax to revenue. 75% will be paid by recipient of service.

Regards

Thanks dipjyoti for correccting...

In case of SECURITY SERVICE, the person receiving service shall be body corporate - than only reverrse charge mechanism is applicable.

To understand reverse charge mechanism - Click Here

For FAQ - Click Here

For Exact Understanding of Notification 45/2012 with Notification 46/2012 - Click Here

Thanks.. & I hope this will be helpful.