Services provided by way of supply of manpower or security services - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 8 Services provided by way of supply of manpower or security services Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.8 ) From 1.7.2012 to 31.3.2015 In respect of services provided or agreed to be provided by way of supply of manpower for any purpose or security services. Services provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory; [Note:- Or security service has been inserted w.e.f. 7.8.2012 vide Notification No. 45/2012 - Service Tax, Dated 07/08/2012 ] Liability on:- Service Provider Service Recipient % of tax 25% 75% From 1.4.2015 - Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st day of April, 2015 Services provided or agreed to be provided in respect of services provided or agreed to be provided by way of supply of manpower for any purpose or security services. Services provided by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as body corporate, located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: As per rule 2 (1) (g) of Service Tax Rules - supply of manpower means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control. As per rule 2 (1) (fa) of Service Tax Rules - security services means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity. Section 65B(17) business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession; Rule 2 (cd) of Service Tax Rules, 1994, Partnership firm includes Limited Liability Partnership ( LLP ). Rule 2 (bc) of Service Tax Rules, 1994, body corporate has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956); Clause (7) of section 2 of the Companies Act, 1956 (1 of 1956) . - Body corporate or corporation ' includes a company incorporated outside India but does not include- (a) a corporation sole; (b) a co- operative society registered under any law relating to co- operative societies; and (c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf.