15 June 2015
Dear Experts, We know that under Service tax Reverse Charge Mechanism, Service receiver have to pay some portion or full portion of the Service Tax Amount, In case, if the security services are provided by an individual(SP) to an individual(SR), how much amount should the SR should pay to govt. and to the SP? Please give clarification with service tax notification reference. Thanking you in anticipation.
15 June 2015
If the service is provided by an individual & it is provided to individual then reverse charge mechanism is not applicable
if the SP is liable to service tax then he will charge it in his bill from SR & he has to pay it to CBEC & act accordingly about the other compliances such as filing of returns etc.
CAclubindia
