TIOL-DDT 1919 · Thursday, 9 August 2012 · story 4 of 6

Consequential Amendments in Service Tax Rules

CONSEQUENTLY, the “person liable for paying Service Tax”, under Rule 2(1)(d) of the Service Tax Rules, has been amended to include the service provided by Director and ‘security services' under the reverse charge.

‘Security services' is also defined to mean 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.

Today, we bring you an article on the Reverse Charge Mechanism - Please see ST se GST tak

Notification No., Dated: August 7, 2012

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