Service tax reverse charge mechanism

This query is : Resolved

NIRMAL SONI (Querist)
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15 June 2015 Dear Experts,
We know that under Service tax Reverse Charge Mechanism, Service receiver have to pay some portion or full portion of the Service Tax Amount,
In case, if the security services are provided by an individual(SP) to an individual(SR),
how much amount should the SR should pay to govt. and to the SP? Please give clarification with service tax notification reference.
Thanking you in anticipation.

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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15 June 2015 If the service is provided by an individual & it is provided to individual then reverse charge mechanism is not applicable

if the SP is liable to service tax then he will charge it in his bill from SR & he has to pay it to CBEC & act accordingly about the other compliances such as filing of returns etc.

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NIRMAL SONI

NIRMAL SONI (Querist)
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16 June 2015 What will be the result in case of :
Service Provider : Firm
Service Receiver : Association of Person (Say a society)

Please give reference of notification or any other.
Thank you CA Soarabh.

CA.Sourabh Sethia

CA.Sourabh Sethia (Expert)
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16 June 2015 No change same as previous one.

Reverse Charge is applicable only if the SR is a body corporate.

NIRMAL SONI

NIRMAL SONI (Querist)
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18 June 2015 So, can we say that, the AOP has to pay the full amount (including service tax) to the security service provider?