We are a cooperative society registered in Delhi, please clarify whether society is liable to pay service tax on reverse charge basis on services like advocate, man power, security service, work contract etc. These services are taxable on reverse chargeable basis if provided to "Business entity". Society provides T/C services-viz depsit from members and lending to members and depositing surplus with banks.
Further in case of man power, securtiy service, business entity should be "Body Corporate", Whether Coop society registered under Delhi Coop Society Act would be construed as "Body Corporate".
Thanks,
CA. R.K. Aggarwal