27 June 2015
Dear Sir , I request you please advise me , my company is private limited company , we are taking manpower as security guards from private security agencies. it is proprietary ship firm. can I pay service tax 75? or 100? on RCM. is there any changes made from 2015-16.
27 June 2015
It is a typing error on my part. The effective date is from 01-04-2015. See the notification provided in the link. http://www.cbec.gov.in/ub1516/do-ltr-jstru2.pdf
10. Reverse Charge Mechanism 10.1 Manpower supply and security services when provided by an individual, HUF, or partnership firm to a body corporate are being brought to full reverse charge. Presently, these are taxed under partial reverse charge mechanism.
This above changes in reverse charge mechanism will come into effect from the 1st day of April, 2015.
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