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 ?
The reverse charge on secuirty services would be applicable even if the security personnel are under the monitoring and direction of the agency. It needs otbe noted that the agency works as per the needs of the cusotmer.
As per my knowledge, criteria of supervision and control is checked for diference between Man power and Works contracts only. Please suggest if i am wrong.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
