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Status of trust in income tax

This query is : Resolved 

22 January 2013 A trust has been created by company under corporate social responsibility for making banefit to general public.
Whether trust is individual or AOP?
the trustees of trust are among the employees of company and 2% of the profit of co. is transfered to trust, further trust gave the contract to contractor for making panchayat bhawan and community centre for general public.
Is trust is liable to deduct TDS from contractor and service tax under reverse charge

22 January 2013 A 'Trust' is a Artificial juridical person under the income tax Act as per the definition of Person under Section 2 of the Income Tax Act 1961,

Yes, Trust is liable to deduct TDS on contractor payments and pay service tax under reverse charge, if availing the specific services like 'Goods transport agent'.


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