Service tax under rcm

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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