02 May 2014
Good point you have asked. Under RCM it says were the service provider is a "business entity registered as body corporate,located in taxable territory". It must be noted that as per service Tax Riles,1994 amended by service tax amendment rules ,2012 as per Rule 2(cd) Partnership Firm includes Limited Liability Partnership.So the same cannot be covered under body corporate for service Tax purpose.Therefore no reverse charge in case of LLP
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