S.tax rererse charge mechaism

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 September 2013 Dear Sir
I am accountant of small scale co I want assistance for reverse s.tax mechaism.
If iam taking services from lawayer is s.tax deductible from the bill? Is employer responsibility create?

01 September 2013 Amount paid to advocate services attract reverse charge 100% for business entity. As per the service tax explanations,

“business entity” includes an association of persons, body of individuals, company or firm but does not include an individual.

So, other than individuals, employer (service receiver) is responsible.


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