https://www.taxtmi.com/forum/issue?id=110248 The Finance Act lacks a definition of body corporate, so the company-law definition may be adopted for reverse charge purposes: company-law treats bodies corporate (including foreign companies) with specified exclusions and government-notified exceptions. An "autonomous body" is a self-governing institution that may be a company, society, or statutory entity; it is not automatically a body corporate-classification for reverse charge depends on the entity's legal form and applicable regulatory regime. en-us Tue, 26 Apr 2016 14:10:38 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110248 The Finance Act lacks a definition of body corporate, so the company-law definition may be adopted for reverse charge purposes: company-law treats bodies corporate (including foreign companies) with specified exclusions and government-notified exceptions. An "autonomous body" is a self-governing institution that may be a company, society, or statutory entity; it is not automatically a body corporate-classification for reverse charge depends on the entity's legal form and applicable regulatory regime. Discussion-Forum Service Tax Tue, 26 Apr 2016 14:10:38 +0530 https://www.taxtmi.com/forum/issue?id=110248