Service tax reverse mechnism

Dear Sir,

In the said notification i.e. N/N 30/2012, it is very well stated that it is applicable when the service provider is Body Corporate i.e. Limited Company also... kindly read this:-

I. The taxable services,—

(A)  (i)   provided or agreed to be provided  by an insurance agent to any person carrying on the insurance business;

(ii)   provided or agreed to be provided  by a goods transport agency in respect of  transportation  of goods by road, where the  person liable to pay freight    is,—

(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c)  any co-operative society established by or under any law;

(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e)  any body corporate established, by or under any law; or

(f)  any partnership firm whether registered or not under any law including association of persons;

(iii) provided or agreed to be provided by way of sponsorship  to anybody corporate or partnership firm located in the taxable territory;

Best Regards,
CA Lovely Arora
ca.lovelyarora @ gmail.com