Narayana Malleesh (Student CA IPC / IPCC) (45 Points)
02 January 2016hello
please clarify whether service tax shall be payable on clerical charges of advocate apart from advocate services . and a seperate bill is raised for clerical charges?
Deepak
(Chartered Accountant)
(254 Points)
Replied 23 January 2016
Yes, Service Tax needs to be paid on clerical charges if that clerical charges are in relation to advice, consultancy or assistance in any branch of law. For reference read Notification No.30/2012-ST along with Rule 2(cca) of Service Tax Rules, 1994.
Ravi Kumar Somani
(Indirect Taxes Specialization)
(3893 Points)
Replied 24 January 2016
If separate bill is issued for the clerical charges then service tax may not be liable to be paid, assuming that the same is not in the nature of legal services as rightly pointed out by Deepak.
Regards,
Ravi Kumar Somani
CAclubindia
