Service tax on advocates
This query is : Resolved
03 January 2014
As per Exemption Notification 25/2012 an entity using the consultancy service of an advocate is exempted from service tax under reverse Charge if turnover of business entity doesnot exceed Rs. 10 Lakhs.
Is there any provision that entity is also exempted if gross value of that individual advocate doesnot exceed Rs. 10 Lakh..?
Is there any provision that entity is also exempted if gross value of that individual advocate doesnot exceed Rs. 10 Lakh..?
03 January 2014
No,there is no such provision .
Business entity is required to pay service tax under reverse charge on support services received from an individual advocate as per Notification No.30/2012.
Two basic components to decide service receiver liability under reverse charge are:;
1.Service should be one specified in Notification 30/2012
2.The Service provider and service receiver are of the category where reverse charge is applicable.
Also the SSI exemption is not applicable to Service Receiver.
Business entity is required to pay service tax under reverse charge on support services received from an individual advocate as per Notification No.30/2012.
Two basic components to decide service receiver liability under reverse charge are:;
1.Service should be one specified in Notification 30/2012
2.The Service provider and service receiver are of the category where reverse charge is applicable.
Also the SSI exemption is not applicable to Service Receiver.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Applicable TDS rate for sale of property in Nov 2024
- Inventory of finished goods
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Confusion around Form 26QB fields
- RCM INVOICING FROM NOV-2024
- Tds on building rent monthly
- Should I be worried about and rectify reporting Jan,Feb ,March 2024 foreign salary in schedule FA?
- BUYING PROPERTY COULD NOT FILE 26QB
- Gst input for FY 23-24
- Regarding Waiver of Interest levied u/s 50 of PGST/CGST Act
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
Trending Online Classes
CAclubindia
