Service tax on security services

If a Company or body corporate providing security to Individual or partnership firm or body corporate
or any other person rate of service tax applicability is 12.36%.

In any other case (other than Company or body corporate) Providing Services Partial Reverse Charge Mechanism will be applicable i.e 25% service provider 75% service recipient rete of service tax is 12.36%

Sandeep reply  

f a Company or body corporate providing security to Individual or partnership firm or body corporate or any other person rate of service tax applicability is 12.36%.

I am not finding such exception in body of the Notification. 

Please enlighten me with authority for such exception

Sandeep reply  

f a Company or body corporate providing security to Individual or partnership firm or body corporate or any other person rate of service tax applicability is 12.36%.

I am not finding such exception in body of the Notification. 

Please enlighten me with authority for such exception

Mukul Ved

In case of partial reverse charge mechanism, to what extend the cenvat credit can be availed by the recepient (either 75% of 12.36% or some other %) ???

Please reply asap...

As per the Current situation payment of service tax under reverse charge can be taken as credit on the basis of GAR-7 Challan. Thus credit of whole 9.27%(75%) can be availed as cenvat credit on its payment through GAR-7 Challan.

However from 1st April 2015, the security and manpower service has been shifted to full reverse charge category from partial reverse charge

You are right Deepak.

Service tax on manpower supply(Security Service) is covered under full reverse charge mechanism from 1/04/2015.