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 ... Summary
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.
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