our Trust is Registered U/s 12A of IT act. If payment made to Advocate for Legal consultancy service, whether payment service tax applicable for our trust or not
12 July 2013
“Business entity” means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession. Thus, Government, charitable organisation is not ‘business entity’.
As you also registered under section 12A of act..You are not business entity so you dont need to pay service tax as service receiver in receipt of Advocate service