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Reverse charge mechanism

This query is : Resolved 
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(Querist)
30 March 2013 Dear Sir,

Is Service tax payable under reverse charge mechanism by partnership firms on availing Manpower or Security Guard Services from a supplying agency of such services.

Thanks & Regards,
Akhilesh Jain
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CA Nagaraj Bhat

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CA Nagaraj Bhat (Expert)
30 March 2013 No only applicable to body corporate
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Avnish

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Avnish (Querist)
01 April 2013 Thanks Nagaraj.........
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