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Reverse charge on advocates

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(Querist)
31 October 2012 let us suppose A is a individual Advocate and provide service to XYZ Ltd. And ST not charged in his Fee bill. now please suggest me XYZ Ltd is liable for ST Payment. And also in case of,if A is a firm with suitable provisions
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CA Manish

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CA Manish (Expert)
31 October 2012 Yes,

XYZ Ltd is liable for service tax under Reverse Charge Mechanisim.
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CA AYUSH AGRAWAL

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CA AYUSH AGRAWAL (Expert)
31 October 2012 Yes, Nusiness Entity Includes Firms Also.
Except Ind/HUF
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