Security services (services provided by way of supply of security personnel) provided to a registered person is covered under RCM when the supplier is any person other than a body corporate and recipient is registered person. As per the notification, for the defintion of body corporate, the sec 2(11) of Co. Act is required to be referred. As per sec 2(11) of Co. Act, 2013 read with Circular No. 8/48/2(7)/63-PR, dated 24-11-1962 and Circular No. 8(26)/2(7)/63-PR, dated 13-3-1963, any corporate body, i.e., a body which has been or is incorporated under some statute and which has a perpetual succession, a common seal and is a legal entity apart from the members consisting it, will come within the definition of the term ‘body corporate’.
As the LLP satisfies all the conditions of body corporate, therefore it is not the case of RCM.