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Is co-0perative society falls under body corporate for servoice tax

(Querist) 07 July 2012 This query is : Open 
R/sir

We are registered under co-op societies act and do the manfuctring of Food prodcuts . As per service tax provisions BODY Corporate receiving Service of Man power supply agency is liable to pay service tax 25%

We want the meaning of BODY CORPORATE and are we falls under service tax for above


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