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A query

kesha (...) (218 Points)

09 January 2013

Hello everyone..

Can someone please tell me wether REVERSE CHARGE MACHNISM & PARTIAL REVERSE CHARGE MACHANISM is Applicable to 1) Professional fees by an indivdual

Thanks alot in advance..

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4 Replies

Natesh Navada (Chartered Accountant) (149 Points)
Replied 15 January 2013

Since Service Tax is based in nature of services rendered, specify the nature of professional fees which is being paid.

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kesha (...) (218 Points)
Replied 16 January 2013

Thanks alot Sir for prompt reply..

Professional fees here means Fees recevied by providing "Architectural Services" , My question here is will this attract Reverse Charge or Partial Reverse charge machanism ?

Thanks in advance

Natesh Navada (Chartered Accountant) (149 Points)
Replied 17 January 2013

CBEC has issued a notification on 1st July 2012 notifying specific services to be covered under partial / total reverse charge. This notification does not cover the services of an architect.

Hence the service tax has to be paid by the service provider.

Hope it clarifies the issue

Natesh

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