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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