If an individual provides security services to any body corporate then in such case body corporate is liable to service tax on reverse charge but as in case of manpower supply supervision and control is with service provider then in that case it is not man power supply so not chargeble to service tax on reverse charge.
So my question is whether supervision and control criteria is also to be seen for taxability on reverse charge in case of security service as that in case of manpower supply ?
CAclubindia
