09 January 2014
private limited company and limited company and partnership registered as LLP is body corporate . . note that normal partnership is not a body corporate
09 January 2014
service receiver cannot avail SSI exemption under RCM . . ex: individual provides manpower supply bill and his total turnover not exceeded 10 lakhs and company who received service also not exceeded 10 laks . . but here service provider can take SSI exemption and dont need to charge anything in invoice . . where as service receiver cannot avail this and mandatorily required to pay its part of service ta which is 25% directly to department