Reverse charge mechanisum

Reverse Charge Mechanism-Notification no. 30/2012

Supply of manpower or security services

• As per Rule 2(g) of STR 1994 - “supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.
• Services by way of supply of manpower for any purpose or security services.
• Service provider may be an individual, HUF, partnership firm or AOP.
• Service receiver should be a business entity registered as body corporate.
• Service provider and service receiver should be located in taxable territory.
• Liability of service receiver is 100% of the amount of service tax.
• Not applicable when service provider is a body corporate.
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if u r receiving the service from the pvt. ltd.

then as per my view, u r not liable for payment of service tax under reverse charge mechanism.