Service tax on security- receiver

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2013 sir,
we are manufacturing industries and service tax receiver,
we paid service tax on GTA. but now from 01.07.2012 we are laible paid service tax on security services- receiver part. but till we have not pay the service tax this services.
now we want to pay. while our service provender is left now he in not give us his service tax no. so how we pay service tax and how filling revised return and sow the service tax in return process.

please help me

thanks & regards.

d.p joshi

CA S K MISHRA

CA S K MISHRA (Expert)
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03 December 2013 The security services provided by Pvt. security agencies are cover under partial reverse charge category.The service receipient is required to pay service tax @12.36% on 75% bill value.

It is pertinent to mention that,for deposit of Service tax & filing of Service Tax return, Service tax Regd. No. of service provider is not required.

Ganeshbabu K

Ganeshbabu K (Expert)
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03 December 2013 1)Tax should be paid under service tax registration number of service receiver and included in his return as he is liable to pay service tax.

2)Service tax is payable by service receiver when actual payment is made to service provider and not on receipt of Invoice from service provider. However, if payment is not made to service provider within 6 months, service tax is anyway payable. Interest is also payable

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