LLP not required to pay service tax under reverse charge mechanism

SRL Advisors LLP Vs Commissioner of Central Tax Delhi (CESTAT Delhi) Rule 2(bc) of Service Tax Rules, refers to the meaning of ‘body corporate’ in Section 2(7) of the Companies Act, wherein any other body corporate which includes a LLP is specifically excluded from the definition of body corporate. Thus I hold that the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under dispute. Accordingly, the impugned order is set aside. It is held that the appellant is entitled to refund of the service tax paid erroneously under reverse char...