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Applicability of reverse charge

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 August 2013 My firm is a partnership firm, shall I liable to pay service tax under reverse charge on service received from lawyer (like Consultancy on sales tax,income tax,return filing)etc. shall i liable to pay service tax under reverse charge on audit fees or any kind of fees payble to Chartered Accountants irrespective have they fallen under exemption limit (Rs10 lakhs.)?

01 September 2013 You are (your firm) liable to pay service tax under reverse charge only for advocate fees 100%, even if they are under below 10 lacs.

02 September 2013 yes,,any business entity having business turnover more than 10 lakhs and receiving services from individual advocate and firm of advocates need to pay service tax full(100%) under reversecharge


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