I am working with Partnership Firm. We are receiving Contract labourer ( Manpower Supply) from Properiotor & Partnership firm. So they are not charging service tax under RCM & we are paying whole service tax say 14.50% currently.But after reading article on internet i come to know that RCM is not applicable to " Partnership Firm " so my questions are as follows.
1) RCM is not applicable to " Partnership Firm " is it correct or not ?
2 If it is correct then what about service tax paid by us under RCM & Cenvat Credit taken for the same