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

[hubert fernandes]

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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[MANDAVILLI RAMAKRISHNA]

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

a company, a society also.