TaxTMI 
TaxTMI 
We are having 2 firms with different name. Both firms registered under Central Excise. One unit is private limited & other unit is Partership firm.
My quiery, under Service Tax Reverse Charge in respect of services provided or agreed to be provided by way of supply of manpower for any purpose or security services, 25% of service tax payable by the person providing service & 75% of service tax payable by the person receiving the service. As this applicable to partnership firm?
Reverse charge under supply of manpower
17 Aug 2013 
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Reverse charge for manpower supply: recipient type determines whether tax is shared or provider bears full liability.
Reverse charge for supply of manpower or security services operates as a joint charge only where the recipient is a body corporate; in that case tax is apportioned between provider and body corporate. If the recipient is not a body corporate (for example a partnership firm, individual, proprietor or H.U.F.), the joint-charge partial reverse-charge does not apply and the service provider is liable to discharge the service tax. (AI Summary)
Reverse charge for supply of manpower or security services operates as a joint charge only where the recipient is a body corporate; in that case tax is apportioned between provider and body corporate. If the recipient is not a body corporate (for example a partnership firm, individual, proprietor or H.U.F.), the joint-charge partial reverse-charge does not apply and the service provider is liable to discharge the service tax. (AI Summary)