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Reverse charges

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(Querist)
08 August 2015 An Education trust received lawyer services of Rs. 50000/-, which is liable to pay service tax under reverse charges. Trust have not ST number. Is education trust liable to pay service tax under reverse charges?
Total fees receipt by school more than 2 crore last year.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
08 August 2015 No , because trust is not a 'business entity' to whom only reverse charge applies for legal services.

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