RCM applicable only when service is provided to ‘business entity registered as body corporate’

Managing Director, APMSIDC Vs Commissioner of Central Tax (CESTAT Hyderabad) In a recent order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Hyderabad, the Managing Director of Andhra Pradesh Medical Services and Infrastructure Development Corporation (APMSIDC) contested the imposition of service tax under the reverse charge mechanism (RCM). The dispute centered around the interpretation of Notification No. 30/2012-ST and the applicability of service tax on Works Contract Service (WCS) provided by M/s Satya Sai Constructions to APMSIDC during the fiscal year 2016-17. Back...