Please Help: service tax
Posted Date : 09-May-2013 , 04:43:21 pm | Posted By Subodh Narang
We are providing manpower services to government hospitals. Will government hospital will come under body corporate definition and reverse charge will apply?
Category : Service Tax | Answers : 1 | Comments : 1 | Hits : 105
Answers
Answer By: Vikky Kumar Jha
Government Hospital is not come under the definition of Body Corporate.
So, Reverse Charge is not applicable.
So, Reverse Charge is not applicable.
Comments
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’].