05 January 2013
Dear/Respected As per Notification No.30 Dated:-20-June-2012 (Service Tax)in respect of Reverse Charge Mechanism ,it will effective from 01-July-12.
So,Please tell me:-
On the bill of Security Services of July month,Reverse Mechanism applicable or Not?
Security Services has been specifically included in the Notification No.30/2012-ST dated 20-06-2012 by Notification No. 45/2012-ST, dated 7-8-2012.
in my view the security services are coming in the Reverse charge from 01-07-2012 but their specific inclusion in the notification is from 07-08-2012 , reverse charge is applicable in your case on july bill also, the intention of law was to include the same in reverse charge is clear from 07-08-2012.
07 January 2013
Dear Vinod Sir, Thanks for your valuable guidance,Actually I have little confusion about its applicability during Audit because I see many of them follow above from Aug'12 onward s. Again thanks for solve my Confusion.
CAclubindia
