TaxTMI 
TaxTMI 
2021 (7) TMI 1195
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....are as under : S. No. BSR Code Challan Date Challan S. No. Service Tax Code Amount Edu. Cess SHE Total Amount 1. 6390481 04.01.2013 00257 441089 11,287 226 113 11,626 2. 6390481 04.02.2013 01230 440060 29,362 587 294 30,243 3 6390481 04.03.2013 00815 440060 66,957 1,339 670 68,966 4 6390481 30.03.2013 03871 440060 1,09,784 2,196 1,098 1,13,078 Total 2,23,913/- 2. The appellant have submitted inter alia, that they are incorporated as a limited liability partnership/entity under the LLP Act, 2008. They are rendering services including manpower supply up to 31 March, 2013. For rendering the manpower supply service, they also rece....
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....body under a special denomination having perpetual succession under an artificial form, and vested by the policy of law the capacity of acting as an individual including to sue and, be sued. Further, observing that a body corporate is an 'association of persons' but has a separate identity independent of its members. Further observing that a body corporate is much wider than a company. Further reference was made to Rule 2(bc) of Service Tax Rules, wherein body corporate has been defined to have the meaning assigned to it in clause (7) of Section 2 of the Companies Act. Further, reference is made to Rule 2(cd) of Service Tax Rules says that 'partnership firm' includes an LLP (inserted by Notification No. 03/2012 dated....
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....nd accordingly, it is held liable to pay service tax under the reverse charge mechanism. It was further held that unjust enrichment is not attracted. Accordingly, the refund claim was rejected. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who referred to the Notification No. 30/2012-ST wherein it is provided that whether a body corporate receives input service from a partnership firm which includes a LLP, would attract the reverse charge method. Further, it was observed that clause 7 of the Section 2 of the Companies Act, 1956 read with Rule 2(bc) of Service Tax Rules provides that a body corporate or corporation does not include any other body corporate - not being a co....