Rcm on legal services

nagasrinivasu (accounts assistant) (46 Points)

05 May 2015  

Dear Members,

As per the Mega exemption notification 25/2012 dt:20-06-2012, 

Services provided by  an individual as an advocate or a partnership firm of advocates by way of   legal services to  a business entity with a turnover up to rupees ten lakh in the preceding financial  year is exempt from service tax,

But we have paid the service Tax (RCM on Advocate ) services even though company turnover is "0"(Zero), Here Can we adjust the amount with any other service tax (RCM ) Payment. Or Can we adjust in revised return or can we claim refund.

Thanking You.