Joint charge mechanism

yes service tax is applicable on all entities sbject to negative list exemptions and mega notifiction exemption

You will pay the service tax under reverse charge system, there is no any exemption notification for society. If you have to receive the services from pvt. ltd. company, service tax liability will not be arise under reverse charge system. 

So only the above are liable to pay.

Dear Archana,

Your confusion is regarding notification no. 30/2012 dated 20-06-12 issued u/s 68(2) relating to reverse charge mechanism. 

Firstly, the notification comes into effect from 01-07-2012 which include the service of manpower supply. This notification was amended w.e.f. 07-08-12 to also include the sercurity services and Directors services.  So manpower supply and sercurity service are two different & independent services.

'Body Corporate' is not defined in the new Section 65B of the Act, so the definition in earstwhile section 65 is valid as mentioned above by Mr. Vivek. In my view, a society registered under Society Registration Act, 1860 is not a body corporate and hence RCM  not applicable and tax payable only by the service provider. 

In case you need any further assistance, you may mail me.

Regards,

tax2001-it @ yahoo.com