https://www.taxtmi.com/forum/issue?id=108369 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. en-us Fri, 03 Apr 2015 17:09:17 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108369 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. Discussion-Forum Service Tax Fri, 03 Apr 2015 17:09:17 +0530 https://www.taxtmi.com/forum/issue?id=108369