https://www.taxtmi.com/forum/issue?id=109374 100% liability for manpower supply and security services has been placed on the service recipient under the reverse charge mechanism, so providers who only render such services are not required to discharge the tax. Where a provider exclusively supplies services subject to recipient liability, retention of registration and ongoing nil return filing is unnecessary and surrender of registration may be appropriate. However, if departmental audits or pending assessments exist, providers should maintain registration and continue filing until verification and assessments are completed, since cancellation follows departmental scrutiny after submission of surrender application and returns. en-us Wed, 04 Nov 2015 18:44:23 +0530 Thu, 23 Jan 2025 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109374 100% liability for manpower supply and security services has been placed on the service recipient under the reverse charge mechanism, so providers who only render such services are not required to discharge the tax. Where a provider exclusively supplies services subject to recipient liability, retention of registration and ongoing nil return filing is unnecessary and surrender of registration may be appropriate. However, if departmental audits or pending assessments exist, providers should maintain registration and continue filing until verification and assessments are completed, since cancellation follows departmental scrutiny after submission of surrender application and returns. Discussion-Forum Service Tax Wed, 04 Nov 2015 18:44:23 +0530 https://www.taxtmi.com/forum/issue?id=109374