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Urgent Query on Reverse charge mechanism

Amol Malu (Assistant manager) (41 Points)

06 October 2014

As per notification Notification No. 30/2012-Service Tax service provided by in respect of services provided or agreed to be provided by Government or local authority by way of support services comes under reverse charge mechnism.

My question is service provided by pollution control board comes under reverse charge mechanism or not under this clause...?

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CA SHRAVANA DOTA (ACA) (125 Points)
Replied 07 October 2014

Section 65B(49) defines "support services" to mean infrastructural, operational, administrative, logistic, marketing or any other support of any kind comprising functions that entities carry out in ordinary course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis; Services provided by Pollution Control Board may not fit under the definition of support service and therefore reverse charge is not applicable.

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