Reverse charge under service tax in case of advoctes

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Querist : Anonymous

Querist : Anonymous (Querist)

31 August 2014 FREINDS ,IF A ADVOCATE OR FIRM OF ADVOCATES WHO IS NOT REGISTERED UNDER SERVICE TAX BECAUSE HE HAS PROVIDED SERVICES LESS THAN RS. 9L PROVIDES SERVICES TO A BUSINESS ENTITY WHOSE GROSS RECIPTS/ SALES TURNOVER IN PRECEEDING F.Y. IS MORE THAN RS. THEN IS THAT ENTITY REQUIRED TO GET REGISTER ITSELF UNDER SERVICE TAX AND PAY SERVICE TAX THEREON.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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01 September 2014 Yes tge business entity needs to apply for Service Tax registration in Form ST1 and pay service tax under Reverse Charge Mechanism.

Querist : Anonymous

Querist : Anonymous (Querist)

06 September 2014 BUSINESS ENTITY INCLUDES PROPRIETORSHIP AND PARTNERSHIP FIRM?

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CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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06 September 2014 No. It does not include. See details from link given below--

http://www.simpletaxindia.net/2013/12/reverse-charge-mechanism-under-service.html

Querist : Anonymous

Querist : Anonymous (Querist)

07 September 2014 But there written:-Business Entity” means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession ,so this includes firm or prop.