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12 - Person Liable to Pay Service Tax
W.e.f. 01/04/2015, vide notification no. 07/2015 -ST , dated 1-3-2015 , in case of services by way of supply of manpower for any purpose or security services, full service tax liability will be discharged by the service recipient only. It will now covered in full reverse charge category. Earlier it was a part of partial reverse charge and service recipient was liable for only 75% of such liability and 25% rest liability was with service provider.
Reverse charge liability now places full service tax responsibility on the service recipient for manpower and security services. W.e.f. notification no. 07/2015-ST the services by way of supply of manpower for any purpose and security services have been placed under a full reverse charge mechanism, making the service recipient exclusively liable to discharge the entire service tax; the earlier partial reverse charge split between recipient and service provider has been removed. of Press 'Enter' after typing page number.
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