Consultant
1299 Points
Joined November 2010
| Originally posted by : dhruti |
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Security Services are now categorized under Full Reverse Charge. If the security service is received by a Trust then is the Trust in a position to pay service tax under reverse charge ? |
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No, trust is not the party to pay ST. Manpower supply and security services are now brought to full reverse charge when service provided by an individual, HUF, partnership firms to a body corporate.Means full service tax shall be paid by body corporate as service receiver and service provider is no need to charge service tax in bill. Before, it was in partial reverse charge.
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Karanjit Singh | +91-7503588224
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