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is LLP a body corporate for paying service tax under reverse charge - Service Tax

 
Issue Id: - 4198
Dated: 29-5-2012
By:- hubert fernandes
is LLP a body corporate for paying service tax under reverse charge

Finance bill 2012 vide notification 15/2012 requires to pay service tax on reverse charge for taxable services including man power,renting of motor vehicle , works contract.

we as service receipent having legal status as LIMITED LIABILITY PARTNERSHIP will be liable to pay service tax on such services consumed ? OR being a LLP the reververse charge mechanism shall not be applicable in instant case 

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Dated: 30-5-2012
By:- MANDAVILLI RAMAKRISHNA

simply refer to the companies act for the definition of body corporate. previously body corporate means,

a company, a society also.


 
 
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