TaxTMI 
TaxTMI 
Sir,
I need a clarification regarding Reverse Charge Mechanism, if I m a service receiver what's the procedure to be follow?
shall I provide full amount of ST 12.36% to the registered service provider in case of man power supply?
reply me
full reverse charge mechanism
03 Apr 2015 
9 Replies 
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Full reverse charge mechanism requires service recipient to pay entire service tax via cash challan for manpower and security services.
When manpower supply or security services are supplied by an individual, HUF, or partnership firm to a body corporate, the service recipient is required to pay the entire service tax under the full reverse charge mechanism from 1 April 2015 by cash through GAR 7 challan and may avail CENVAT credit; the service provider cannot claim the tax. If the recipient is a partnership firm or proprietor, the earlier position remains: the service provider continues to be liable to pay the service tax. (AI Summary)
When manpower supply or security services are supplied by an individual, HUF, or partnership firm to a body corporate, the service recipient is required to pay the entire service tax under the full reverse charge mechanism from 1 April 2015 by cash through GAR 7 challan and may avail CENVAT credit; the service provider cannot claim the tax. If the recipient is a partnership firm or proprietor, the earlier position remains: the service provider continues to be liable to pay the service tax. (AI Summary)