Income from maintenance services

for service tax purpose, if an PAN is registered and obtained ST-2 on that PAN data , he is equally with all other assesees, no diff with corporates, 

First of all now for manpower supply and security it is 100%- reverse charge.In this case the individual or HUF or partnershipAOP provding services to a busienss entity which is a body corproate is exempted ( not 30/12 as amended)

Therefore if individual provides services to other individuals he would be liable if exceeding 10 Lakhs in pr yr or exceeding 10 Lakhs in cuurent eyar after 10 la.

In fy 14-15 individual has provided the service to other individual who carries on the business of providing maintenance service but he has not registered the business then reversecharge will apply.