Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 May 2013 We are providing manpower services to government hospitals like-AIIMS etc.
Will government hospitals come under the definition of body corporate and reverse charge will be applicable?

TKKKKKK

TKKKKKK (Expert)
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09 May 2013 government hospital is not come under body corporate as it is not functioning for profit.

Querist : Anonymous

Querist : Anonymous (Querist)

09 May 2013 but according to the definition provided i.e.
" body corporate" or" corporation' includes a company incorporated outside India but 1[ does not include-
(a) a corporation sole;
(b) a co- operative society registered under any law relating to co- operative societies; and
(c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf;]

it means that all the goverment organisation are body corporate unless they have been specified in the official gazette.

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TKKKKKK

TKKKKKK (Expert)
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09 May 2013 http://www.dateyvs.com/service-tax/person-liable-to-pay-service-tax-and-reverse-charge/reverse-charge-in-service-tax
read point 8.5

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Querist : Anonymous

Querist : Anonymous (Querist)

09 May 2013 thank you for your reply