Please Help: service tax
Posted Date : 09-May-2013 , 04:43:21 pm | Posted By: Subodh Narang
Category :
Service Tax | Answers :
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Comments :
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We are providing manpower services to government hospitals. Will government hospital will come under body corporate definition and reverse charge will apply? |
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Answers:
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 Answer by: Vikky Kumar Jha |
| Government Hospital is not come under the definition of Body Corporate.
So, Reverse Charge is not applicable.
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| Comments |
| Posted By : Adil Malik |
10-May-2013, 11:53:05 |
| In some cases, reverse charge is applicable only when service receiver is business entity registered as ‘body corporate’.
¨ “Business entity” means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession. Thus, Government, charitable organisation is not ‘business entity’.
¨ Body Corporate – Company, LLP, Cooperative Society is Body Corporate – Firm, HUF, Trust is not ‘Body Corporate’ [Society registered under Societies Act is legally not ‘body corporate’].
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