St on filing fees under rcm

Gaurav (MBA) (144 Points)

07 September 2014  

Dear all,

A) What shall be the Service Tax Liability under the Reverse Charge Mechanism if the payment has been made to a person (Non Advocate) being the Accountant for the Filing Charges of Monthly/Quarterly/Annual Returns. If the Service Receiver is :

1. Proprietorship Firm

2. Partnership Firm

3. Company

Note - The Amount has been debited as "Filing Fees" in the Profit & Loss Account

B) Is Consultation Charges being paid to CA, covered under the RCM?

Thanking you,