TaxTMI 
TaxTMI 
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.
reverse charge - definition of individual
09 Sep 2014 
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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. (AI Summary)
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. (AI Summary)