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Reverse charges on security services

This query is : Resolved 
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(Querist)
03 August 2013 "uttar pradesh state roadways transport corporation" is receiver of security services from a propritership firm

then reverse charges applicable or not
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
04 August 2013 Company registered under Companies Act alone is covered for RCM for manpower supply including security services.


Please check up whether UPSRT is registered under companies act.
Individual or firm need pay only 25% of the bill amount.
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