Is a service provided eligible to avail input of security charge`s ST? or Service provider has to pay ST , as a receiver, under RCM like GTA?
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Service tax
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Service tax on supply of manpower service is payable by recipient of service under Reverse Charge Mechanism if the following conditions are satisfied:
1. Service provider is any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory;
2. Service receiver is a business entity registered as a body corporate located in the taxable territory;
3. Supply of manpower to work under superintendence or control of principal employer.
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