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Reverse charge of service tax applicability to trust

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preetham

preetham (Querist)
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15 July 2013 Is reverse charge on supply of man power is applicableto trusts and society

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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15 July 2013 Applicable only if service receiver is company or business entity incorporated 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’].

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