Reverse charge

Dear Kunal 

As per latest notification security charges added with supply of manpower and therefore reverse charge will be applicable in this case. (if the individula is charging service tax amount then it should be done as per 25%-75%) please find the same on google. it will help you in this case.

Regards 

Dear

Then reverse charge is not applicable. :)

(Jab service tax is not charged to you dear how can you pay it ) :))

all the best 

Kunal,

RCM shall be applicable only if your client is a body corporate. If not a body corporate, then normal provisions shall apply and service tax should be paid by provider only.

If RCM is applicable, then service provider will charge only 25% of service tax in his invoice, the remaining 75% is the liability is of your client (service receiver) which shall be paid by him independently. (invoice value = Service charges + 25% * 12.36% * service charges)

This implies that service receiver will compulsorily have to pay the balance 75% of service tax, irrespective of whether SP is paying service tax or not.