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Applicibility of service tax wc on partnership firm under rc

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 April 2017 Is Partnership firm is falling under" Body Corporate" Definition for the purpose of reverse charge mechanism under work contract for the payment of service tax.

Is partnership firm is liable for Payment of service tax under RCM for availing work contract service.

regards,
Rajesh Devpura
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
24 April 2017 Partnership firm is not a body corporate RCM not applicable on works contact.

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