LLPs are not covered under the definition of 'body corporate' not liable to pay service

Last updated: 06 August 2021

Court :
CESTAT, New Delhi

Brief :
In the matter of SRL Advisors LLP v. Commissioner of Central Tax, Delhi [Service Tax Appeal No. 51221 of 2018-SM and Final Order No. 51688 of 2021 decided on July 28, 2021], SRL Advisors LLP ('the Appellant') was incorporated as a limited liability partnership/entity ('LLP') under the Limited Liability Partnership Act, 2008 ('the LLP Act') and registered under the Service tax laws. The Appellant was rendering services including manpower services up to March 31, 2013. For rendering the manpower supply services, the Appellant also received manpower supply services from V. Search HR Consultancy Services, a partnership firm up to February 28, 2013. Thereafter, the Appellant engaged their own employees.

Citation :
Service Tax Appeal No. 51221 of 2018-SM and Final Order No. 51688 of 2021 decided on July 28, 2021