Meaning of body corporate-service tax modification no.30/12

As per Rule 2(bc) of Service Tax Rules, 1994, “body corporate” has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956.
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(7) "body corporate" or "corporation" includes a company incorporated outside India but 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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BUT with effect from 12.09.2013, clause 11 of section 2 of Companies Act, 2013 is applicable and clause (7) of section 2 of the Companies Act, 1956, stands cancelled.
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Now body corporate includes a corporation sole also. Since one person company introduced, hence corporation sole is no more excluded from the definition of body corporate.

what about LLP?

What about Local Authority Like Municipal Corporation?

Does Municipal Corporations Covered under Body Corporate ?

Kindly reply as soon as possible.

Awaiting for your reply