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Q. > Please Help: service tax
We are providing manpower services to government hospitals. Will government hospital will come under body corporate definition and reverse charge will apply?
1 Answers
answered May 11, 2013 by Vikky Kumar Jha , Darbhanga
Government Hospital is not come under the definition of Body Corporate.
So, Reverse Charge is not applicable.
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Adil Malik
10-May-2013 , 11:53:05 amIn 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’].