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Reverse charge

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will Reverse charge applicable to pvt. hospital who provided service cover under 25/2012 notification I.e health care service ???
as they recieved services like manpower, gta,security charges etc.,
will they r liable of service tax on these services on the basis of Reverse charges?? plz reply

Replies (2)

Yes, subject to other conditions of reverse charge under Notification 30/2012, you are liable for service tax because the exemption given under notification 25/2012 is on the specified service and not to the person as such. 

Regards,

Manoj Agarwal

Cenvat creit can booked by  hospital who provided service cover under 25/2012 notification I.e health care service ??? on reverse charge payable 
 


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