Service Tax on Security Services

Vide Notification 45/2012 and 46/2012 dated 07-08-2012 read with Notification 30/2012 dated 20-6-2012, security services has been brought under reverse charge mechanism u/s 68(2)i.e.if security services are provided by individual,HUF or partnership firm,AOP to a body corporate, 75% of service tax is required to be deposited by that body corporate and balance 25% is to be remitted by security service agency