Service tax liabality under rcm for llp

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Should an LLP be considerd as Body corporate and pay service tax under RCM when service received (Security Services) from the Propritorship?

Note: Invoice received is exclusive of Service Tax.

Replies (1)

Dear Mr. Jomon,

For the purpose of service tax, LLP should be considered as Partnership firm but not body corporate. (Service Tax Rules, 1994) Hence, LLP is not liable under Reverse charge mechanism for security services received from proprietorship


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