LLPs are not covered under the definition of ‘body corporate’ not liable to pay service tax under RCM

The Appellant contended that, being an LLP is not covered in definition of ‘body corporate’ and hence not liable to pay service tax under reverse charge mechanism (“RCM”), as applicable to a body corporate in terms of Notification No. 30/2012-ST dated June, 2012.

Source: a2ztaxcorp.com