Service tax on security services

1.a) As per Notification No. 30/2012 as amended by notification No. 45/2012 supply of manpower includes security service for the partial reverse charge mechanism.

d) If it is manpower supply / Security  service than service tax applicability will be as under :

     (i) If service receiver  registered as body corporate than partial reverse charge mech. will be applicable. Than percentage of Service tax payable by the service provider is 25% and service receiver is 75%.

     (II) If Service receiver is not an registered boby corporate ie in case of individual / parntership firm, than 100% of service tax will have to be paid by service provider. Since reverse charge mech. not applicable. 

e) To kow the applicablity of reverse charge mech. status of service receiver is what is impt but not the status of service provider.

2) If service receiver is not registered body corporate , the Service tax applicablity will be as stated in 1.(d) (II) above.