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Reverse charge applicability on legal services

This query is : Resolved 

08 June 2016 sir
whether cooperative society is liable to service tax under reverse charge for legal services received

08 June 2016 No As you read the law it say that service provided by advocate to any business entity located in taxable territory so business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession. Now if the cooperative society is engaged in business activity then it will attract service tax but a housing cooperative society is not engaged in business so no service tax


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