Individual consultant

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Querist : Anonymous (Querist)
15 December 2012 Whether an individual providing full time services to company as a project head /CEO consultant for the limited period one year or two year, whether then individual should get service tax registration number, if yes, then he is covered under reverse charges mechanism or not.

17 December 2012 yes if he has got his appointment letter from the company for his professional service and not as employee. no there is no reverse charge mechanism on this, if he is advocate and providing legal service then he can come under reverse charge mechanism.


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