Whether Reverse Charge Mechanism In Service Tax is applicable to any Society (Registered under Society Registration Act) who is Service Receiver for availing Security services at its office.
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Reverse charge mechanism in service tax
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Rakesh,
Reverse charge mechanism works where the service receiver is a Body Corporate. Section 65(14) of Finance Act 1994 provides that Body Corporate has the meaning assigned under section 2(7) of Companies Act 1956.
I believe a Society registered under Societies Registration Act is not a Body Corporate. Therefore reverse charge mechanism will not apply. The receiver will pay the service tax to provider who in turn will deposit to Govt.
Regards,
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