Dear Sir,
when Reverse Charge Mechanism applicable to you, the question of turnover does'nt exceed 10 lakhs during preceding year, will not comes. If you are receiving such "RCM" services means ST liability is on you only.
2) Please refer notification issued on 07-Aug-2012, Security service only comes under RCM, no Canteen service specified in that notifications 44,45 & 46/2012.
Notification No. 46/2012 - Service Tax
New Delhi, the 7th August, 2012
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—
1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1),-
(A) in clause (d), in sub-clause (i),-
(i) after the item (E), the following item shall be inserted, namely;-
“(EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service;”;
(ii) in the item (F), in the sub-item (b), after the words “manpower for any purpose”, the words “ or security services” shall be inserted.
(B) after clause (f), the following clause shall be inserted, namely:—
“(fa) “security services” means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity;”
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