Invoice from a lawyer ?

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

02 November 2012  

We , a private limited company , have received an invoice (say Inv 1) from an indivudual who is a Trade Mark Attorney.

He has not charged service tax in the invoice.

My question is if this is categorised as a legal service and therefore we have to pay service tax @ 100% on reverse charge basis as our turnover in FY was more than 10L.

He has submitted another invoice (Inv2) which he claims a reimbursement of expenses (Govt fees paid, fee to be paid by him to his international associate as the trade mark is to be registered in Singapore).

Are we liable to pay service tax on reverse charge on reimbursement of bills also ie on inv 2.

Your considered response will be of some help to me.

Regards,