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Service tax registration for service receiver

This query is : Resolved 
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(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.
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CA Mahavir Shah

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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.
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