Clarification on definition of service tax

This query is : Resolved 

22 May 2013 Dear Expert,

I would like to have some clarity on the definition of Business Entity used under reverse charge mechanism. Whether a Non Profit Organization or Non Governmental Organization is covered under Business Entity?

Thanking You in advance

25 May 2013 as per Section 65B(17)
Business Entity means a ANY PERSON ordinarily carrying out any activity relating to industry, commerce, or any other class of business.

so generally NPO NGO not covered unless they do business activities



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