Service tax on legal consultancy service of advocate (rcm)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2014 Sir, i am Sumit Rathod working in pvt ltd. company. I have two queries of service tax.

My company has pay Rs.16000 Cash to advocate for his legal consultancy service. advocate has small service provider hence he has not charge a service tax. where company has pay service tax on Rs 16000 base on Reverse Charge Mechanisam?

My company has pay Rs.10000 Cash to Individual for his legal & Professional service. he is also small service provider. where company has pay service tax on Rs 10000 base on Reverse Charge Mechanisam?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 March 2014 1. Reverse charge is applicable when service is provided by advocate to any business entity.

Reverse charge is applicable irrespective of the amount of invoice. Small Service Provider benefit is NOT available under reverse charge.

2. Legal & consultancy Service provided by an individual OTHER than an advocate is NOT covered under reverse charge.

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