Service tax under rcm

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whether service tax under RCM is applicable in the case of Business Auxiliary Service
Replies (3)

No sir, reverse charge is not applicable on business auxilaay services .

Reverse charge is primarily applicable on the following specified services:

a. Insurance Services.

b. Services by a recovery agent to an NBFC.

 c. Good Transportation Agency Services

 d. Sponsorship Services.

e. Arbitral Services

f. Legal Services

 g. Services by a director to a Company or a Body Corporate.

 h. Support Services.

 i. Supply of Manpower Services.

 j. Mutual Fund Services.

 k. Lottery Services.

 l. Import Services.

m. Aggregator Services.

 n. Rent-A-Cab Services.

o. Works Contract Services

security services also comes under RCM

yes security services come under the ambit of "supply of manpower services" and thus RCM is applicable


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