Service tax on reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 March 2014 my company has received a bill from an advocate for profession fees ... as per the reverse charge mechanism i am supposed to pay service tax on the profession fees as a service recipient.
but my query is .. if the service provider (advocate)has not crossed 10 lakhs .. i.e he is a small service provider.. then should i still pay service tax at 12.36 % of the fees >

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

25 March 2014 Service provider (Advocate) have not liability to pay service tax on legal services. Service provider turnover will not count for SSI exemption.