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(a) Services provided or agreed to be provided by director of a company to the said company: 100% of the service tax payable by the person receiving services;
(b) Security services provided or agreed to be provided by an Individual, HUF, partnership firm or association of persons to a business entity registered as a body corporate : 25% of the service tax payable by person providing service & 75% of service tax payable by person receiving service.
The term “Security Services” has been defined vide Notification No. 46/2012 as 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.
