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tabrez khan (Querist)
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07 November 2012 For the Partial Reverse Charge Mechanism,the service receiver should be body corporate.
My question is what all are included in Body Corporate apart from companies,LLP,corporations.

Whether
Partneship firms
Trust(Registered)
Welfare Associations(Registered under State Soceities Act)
Charitable Institutions

Fall under the definition of Body corporate

thank you for your time and advices

@VaibhavJ

@VaibhavJ (Expert)
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07 November 2012 Hi

Business Entity and Body Corporate

¨ In some cases, reverse charge is applicable only when service receiver is business entity registered as ‘body corporate’.

¨ “Business entity” means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession. Thus, Government, charitable organisation is not ‘business entity’.

¨ Body Corporate – Company, LLP, Cooperative Society is Body Corporate – Firm, HUF, Trust is not ‘Body Corporate’ [Society registered under Societies Act is legally not ‘body corporate’].

Refer pt.8.5 in link will be able to solve your this & other posted query in forum

http://www.dateyvs.com/service-tax/person-liable-to-pay-service-tax-and-reverse-charge/reverse-charge-in-service-tax/

Thanks//Vaibhav
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