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    <title>is LLP a body corporate for paying service tax under reverse charge</title>
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    <description>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.</description>
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