security service - reverse charge under service tax


The department has clarified vide notification no 45/2012 and 46/2012 dated 7th August 2012 that the reverse charge of 25 % of service tax on service provider being individual/ firm and 75 % on service receiver being business entity on the man power supply for any purpose, is  now extended to security services also.

Notification 46/2012 defines the security service as under :
“security services” means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity"




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