Seminar organised by law firm & reverse chrg on seminar fee
This query is : Resolved
12 November 2013
Mine query is regarding service tax applicabilty on seminar organised by firm of legal advocate .
One of our client a business entity has attended the seminar organised by Firm of advocates. Seminar fee has been charged and mine query is whether the seminar fee paid to the firm of advocate is in the nature of legal consultancy service and whether our client a business entity is liable to pay service tax under reverse charge mechanism as legal consultancy service received by business entity having p/y turnover exceeds Rs.1000000.
Views with relevant rules and provision if any will be worthsome. Thank you.
One of our client a business entity has attended the seminar organised by Firm of advocates. Seminar fee has been charged and mine query is whether the seminar fee paid to the firm of advocate is in the nature of legal consultancy service and whether our client a business entity is liable to pay service tax under reverse charge mechanism as legal consultancy service received by business entity having p/y turnover exceeds Rs.1000000.
Views with relevant rules and provision if any will be worthsome. Thank you.
12 November 2013
Dear Bikas,
I believe the RCM applies to legal services. Seminars should not normally not covered under the same category. Thus, RCM should not apply to this case.
Other experts may provide their opinion.
I believe the RCM applies to legal services. Seminars should not normally not covered under the same category. Thus, RCM should not apply to this case.
Other experts may provide their opinion.
12 November 2013
Dear Bikas,
Legal Service provided by Advocate/ Firm of Advocates fall under RCM. Legal Service is defined as under:
[(cca) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
Therefore, above services of Orgnising Seminars does not fall under RCM and Firm is liable to charge and pay service tax.
Legal Service provided by Advocate/ Firm of Advocates fall under RCM. Legal Service is defined as under:
[(cca) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
Therefore, above services of Orgnising Seminars does not fall under RCM and Firm is liable to charge and pay service tax.
Message likes :
1 times
13 November 2013
(B) Definition and scope of service:
“Taxable Service” means any service provided or to be provided to a business entity,
by any other business entity, in relation to advice, consultancy or assistance in any branch
of law, in any manner.
thnx to both of you for your view.mine doubt is in the definition it has been said consultancy and assistance in any branch of law in any manner. doesnot that any manner term covers seminar ?
“Taxable Service” means any service provided or to be provided to a business entity,
by any other business entity, in relation to advice, consultancy or assistance in any branch
of law, in any manner.
thnx to both of you for your view.mine doubt is in the definition it has been said consultancy and assistance in any branch of law in any manner. doesnot that any manner term covers seminar ?
13 November 2013
no. consultancy and assistance wont cover seminars. Seminars are on educational side rather on consultancy.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Difference between Date of Payment and Date of Deduction?
- Unregistered suppliers utility
- LIC maturity claim whether taxable
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- Same demand raised for original as well as rectification request return
- Sale of property held jointly with a non resident Indian
- TODAY INCOME TAX SITE IS NOT WORKING ANY OFFICIAL EXTENSION
- The TDS balance for March 26 shows a mismatch between the books and the portal; what should be done
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
