https://www.taxtmi.com/forum/issue?id=105982 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. en-us Sat, 17 Aug 2013 11:04:04 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105982 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. Discussion-Forum Service Tax Sat, 17 Aug 2013 11:04:04 +0530 https://www.taxtmi.com/forum/issue?id=105982