is LLP a body corporate for paying service tax under reverse charge

[hubert fernandes]

Finance bill 2012 vide notification 15/2012 requires to pay service tax on reverse charge for taxable services including man power,renting of motor vehicle , works contract.

we as service receipent having legal status as LIMITED LIABILITY PARTNERSHIP will be liable to pay service tax on such services consumed ? OR being a LLP the reververse charge mechanism shall not be applicable in instant case 

[MANDAVILLI RAMAKRISHNA]

simply refer to the companies act for the definition of body corporate. previously body corporate means,

a company, a society also.

AI Summary

Reverse charge liability for service recipients hinges on whether an LLP is treated as a body corporate under the statutory definition.
Whether an LLP qualifies as a body corporate for reverse charge under Notification 15/2012 is questioned; the notification subjects recipients to reverse charge for specified taxable services, and the available reply directs attention to the statutory definition of body corporate, noting prior inclusion of company and society as relevant to determining LLP liability.