Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 May 2013 As per Notification 30/2012 of Service tax, private limited company receiving legal service from partnership firm of Advocate has to pay 100 % service tax under reverse charge.
Query: A) If suppose any pvt ltd co. doing only trading business and hence not registered for service tax wants to pay Rs. 10,000(service may be received once in a year or 2 yrs) to partnership firm of advocate as a legal fee.Than as per the above Notification, i think that just for paying service tax under reverse charge(once in a 2 yrs) they have to register for service tax? If i am correct that what is the reason for giving hardship to the entity which is not giving any services(just receiving the service that also not regular
). If i am wrong, than what is the correct position as per the law? Pls explain in detail.