Not mention service tax reverse mechanism charges notification number

Amendment in NN 30/2012 dated 20th June, 2012 by NN 07/2015 dated 01/03/2015 

When Service provider is Any individual, HUF or partnership firm or association of persons and Service Receiver is any Body Corporate, Service Receiver is liable to pay service tax @ 100% under RCM.

If the service provider charges service tax and if the company have paid the fees inclusive of service tax then there is no need to pay service tax under reverse charge mechanism. So, in this case liability to pay service tax is on the service provider(Security Agency) instead of service receiver(Manufacturing company) Supporting case laws : M/S Lilason Breweries VS CCE bhopal CCE vs om tea company

Dear,

Liability rests on SR under RCM. No need to pay any SC to SP, even though he may have charged in invoice. 

Dear,

      If service receiver pays to service provider an amount inclusive of service tax mistakenly and the service provider has deposited the same with the government then service receiver is not liable to pay service tax. As it results in double taxation