Service tax registration for service receiver
This query is : Resolved
Krishna Murty
(Querist)
01 March 2013
Sir
The educational society registered under section 12A of the Income Tax Act. The above said society is receiving security services. With reference to reverse charge mechanism as a service receiver does it require to take service tax registration and has to pay service tax ? Kinldy clarify.
Sir
The educational society registered under section 12A of the Income Tax Act. The above said society is receiving security services. With reference to reverse charge mechanism as a service receiver does it require to take service tax registration and has to pay service tax ? Kinldy clarify.
CA Mahavir Shah
(Expert)
01 March 2013
Only when this service is provided by any Individuals, HUF, Partnership Firms, association of persons to a business entity registered as Body Corporate than Reverse Charge Mechanism will apply.
Body Corporate means body corporate" or" corporation' includes a company incorporated outside India but 1[ does not include-
(a) a corporation sole;
(b) a co- operative society registered under any law relating to co- operative societies; and
(c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf.
Body Corporate means body corporate" or" corporation' includes a company incorporated outside India but 1[ does not include-
(a) a corporation sole;
(b) a co- operative society registered under any law relating to co- operative societies; and
(c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf.
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