Notification no. 30/2012-service tax

Where the service recipient is a body corporate, then only 30/2012 shall apply, else no reverse charge shall be applicable.

Firstly, the Service Provider has to be an individual, HUF or a Partnership Company located in the taxable territory.

Secondly, the the Service Receiver has to be a Body Corporate located in the taxable territory.

If these two conditions are satisfied, then service tax has to be paid by provider as well as the receiver in the given proportion.

pls clarify service tax notification 30/2012 on security agency

please clarify notificcation 30/2012 on security agency