reverse charge - definition of individual

[VINOD KUMAR]

As per notification no. 30/2012-ST 'security servicesby 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' are subject to partial reverse charge. Dear expert please reply what is the definition of individual. Please quote relevant section/rule. Whether Haryana police providing security services to nationalized banks falls under the category of individual above. Please reply with relevant rule/section. Thanks and regards.

[Srivatsan Krishnamachari]

Dear Mr.Vinod Kumar,

I think one of your earlier queries(Issue ID No:107287) on similar lines has been clarified in the Discussion Forum by Mr.Rajagopalan on 05/09/2014 along with the Circular issued by CBEC

Regards,

K.S

[VINOD KUMAR]

Thanks sir. My query is about definition of "individual" as applicable for service tax purpose. The term "individual" has appeared more than 10 times in the service tax act/rules. I am keen to know whether the definition of individual has been provided in any act/rule as in case of definition of "person" and that of "body corporate". I am of the opinion that every term appearing in law has a definite and significant meaning. Please do provide the section/rule which defines the term "individual". Thank you sir.

AI Summary

Reverse charge definition of individual questioned for security services and applicability to police-provided services to banks. Notification 30/2012-ST places security services by 'any individual, Hindu Undivided Family or partnership firm' under partial reverse charge when supplied to a body corporate; the query asks whether the term 'individual' is defined in service tax law and whether Haryana police providing security to nationalized banks falls within that term, noting a respondent's reference to a prior forum clarification and an administrative circular.