Notification No. 25/2012 dated 20.06.2012 exempts "service provided by an individual as an advocate or a partnership firm of advocates by way of legal services to a business entity with a turnover up to rupees ten lakh in the preceding financial year".
Hence, if the turnover of business entity ( including company)receiving legal services is less than Rs 10 lakhs in P.Y then it is not liable to pay service tax under reverse charge mechanism in legal services.
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