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Applicability of Reverse Charge on LLP

Service Tax - Started By: - Greeshma Vp - Dated:- 29-12-2015 Last Replied Date:- 2-1-2016 - My query is whether a Limited Liability partnership is included in the term Body corporate for the purpose of Reverse Charge mechanism for services like Manpower supply and works contract.I have seen various different opinions expressed on this topic, some stating that LLP is included in definition of firm and hence is not a body corporate. While there are some other views stating the definition of body c .....

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including association of persons. In my opinion LLP is also a partnership firm and hence it is liable to discharge service tax on by reverse charge mechanism. - Reply By Greeshma Vp - The Reply = Sir,The reference you have made is true for GTA service. But the position on partial reverse charge services like Works contract and Rent a cab is still not clear. - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Section 2 (d) of the Limited Liability Partnership Act, 2008 'body corpora .....

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