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Advocate service

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(Querist)
23 December 2015 Can Service tax paid by Business enterprise under RCM, if service received of Advocate service i.e. Legal service but if advocate is Small service provider & not show ST amount in Invoice then what liability is for business enterprise.
Can Business enterprises is liable for Pay ST on Invoice amount?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 December 2015 Yes business enterprise is liable for service tax on invoice amount under RCM in case the turnover of the business enterprise is more than 10 lacs.
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