Service tax on security services


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Querist : Anonymous

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Querist : Anonymous (Querist)
09 June 2015 whether reverse charge is applicable if police service is provided by district commandant home guard to a body corporate?
if yes please tell notification no.

09 June 2015 Yes it is applicable.
NN 30/2012-ST (as amended up to date)

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 June 2015 BUT SIR REVERSE CHARGE WILL BE APPLIACBLE IF THIS SERVICE IF PROVIDED BY AN INDIVIDUAL, HUF, PARTNERSHIP FIRM, AOP TO BODY CORPORATE.

09 June 2015 It is covered under:
(C) Government or local authority by way of support services


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