Income from maintenance services

aishwaryanoorni (student) (88 Points)

17 July 2015  
hello individual has the business of providing maintenance services and he has not registered the business as boby corporate and does the business with the pan which states his status as individual but he pays the service tax @ 75% for security service but i have the doubt whether an individual provides man power service to other person not a body corporate or company then also reverse charge mechanism is applicable.