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Reverse charge mechanism on security service

This query is : Resolved 
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(Querist)
19 April 2013 regarding the new notification with effect from 7-8-2012, i have a doubt,

how is it applicable if the services are provided by security agency(firm) to a partnership firm??

also if it is provided by a security agency(registered as a company) to a partnership firm?
pls reply
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
19 April 2013 Reverse charge not applicable in both cases.
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Anu Elizabeth Shaju

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Anu Elizabeth Shaju (Querist)
22 April 2013 wich means the security agency is liable to pay service tax.
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
22 April 2013 Yes the service provider has to pay.
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