Service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 June 2013
In the case of Service Tax on Labour Supply, is reverse charge mechanism of paying service tax applicable if the service recipient is a partnership firm ?
Ganeshbabu K
(Expert)
05 June 2013
In case of supply of manpower service,
applicable if
service receiver is Business entity registered as body corporate located in the taxable territory,
meanings in above context..
“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’].
As per above it is applicable to you if you are LLP
applicable if
service receiver is Business entity registered as body corporate located in the taxable territory,
meanings in above context..
“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’].
As per above it is applicable to you if you are LLP
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