CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism - 03.08.2021

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

Share :