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CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism - (03 Aug 2021)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” under section 2(7) Companies Act,2013, is not liable to pay service tax under the reverse charge mechanism (RCM).

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   LIMITED LIABILITY PARTNERSHIP  

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