Reverse charge under service tax

YES

IN terms of Notification No. 30/2012-ST dated June 20, 2012, the partial reverse charge mechanism is applicable, interalia, to services provided or agreed to be provided by way of supply of manpower for any purpose, by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate located in the taxable territory.

Thus supply of utility boy or service boy for banquet paty though for temporary period is covered under Reverse Charge.

Thanks Asif,

if the party providing utility boys is not cahrging service tax in their bills, what will be the concequences

As per Reverse Charge the liability to pay service tax in vested upon the service reciever. So in this case you have to pay your portion of 75% of Service tax i.e 75% of 12.36% by reverse calculation of gross amount recieved.