Service tax on legal opinion services

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 December 2013 My client, an individual, pays service tax on serivce of renting of immovable property & files the return accordingly.

During the month of Dec'13,such individual obtained the legal opinion from advoctes who required the individual to deposit service tax as receipt by giving the following line:

Please note Service Tax, EDU. Cess and SHE Cess liability as Service Recipient in terms of Clause I (A) (iv) of
Notification No.30/2012-ST dt. 20 June 2012.”

Please tell under which code service tax will be deposited & whether any changes would be required in service tax registeration if yes what is the changes and procedure.

Please tell if the bill amount is Rs. 10000/- how much will be service tax and what are the other formailities to be observed.

AJITHKUMAR M

AJITHKUMAR M (Expert)
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30 December 2013 Dear friend,

The code for payment of service tax on legal consultancy service is 00440480, E Cess 00440298, S & HE Cess 00440426.

You may amend the registration for incorporating the legal consultancy service as recipient of service.

In my opinion, as you are liable to pay the service tax to the tune of 100%, the service tax liability will be 12.36% of 10,000/-

You will have to file the return in respect of the said services as well.