Reverse charge mechanism of service tax

In case of societies registered under Societies Registration Act, 1860 or any other law, following services will be liable for reverse charge mechanism:

1. GTA services

2. Support services from Govt

3. Legal services

4. Arbitral tribunal

5. Import of services

Dear Sir,

Thank you for your kind response. However, applicability to Co-op Banks, and credit societies is not yet answered..Plz have your views..Thanks..

For a society, all the above mentioned services are liable under RCM.

If the society is ordinarily carrying out any activity relating to industry, commerce or any other business or profession; [Commercial nature]

Dear Sir,

I agreewith all opinion.

Thanking you

( Harendra Kumar )

RESPECTED ALL,

               ON WHICH AMOUNT T.D.S. SHOULD BE DEDUCTED U/S 194C WHEN PARTIAL REVERSE CHARGE MECHANISM IS APPLICABLE AND 25% OF SERVICE TAX IS PAID BY SERVICE PROVIDER.T.D.S. SHOULD BE DEDUCTED ON AMOUNT INCLUSIVE OF SERVICE TAX OR EXCLUSIVE OF SERVICE TAX?