Joint charge mechanism

archana v (Service) (33 Points)

18 February 2013  

Hi Friends,

Please help me clear my confusion on the new notification on service tax dt. 206.2012 w.r.to Joint / reverse charge mechanism.

In case of supply of manpower which is to include security services also from now -- the service receiver is to pay 75% of the ST on behalf of Service provider.

The notifications reads as follows " service receiver is business entity registered as ‘body corporate’ , 

My query is - will the notification apply if the Service receiver is a SOCIETY - registered under Societies Registration Act, 1860. Does Body Corporate includes SOCIETY?

Pls advice!