Seminar organised by law firm & reverse chrg on seminar fee
This query is : Resolved
Bikas Chapagain
(Querist)
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.
Nikhil Kaushik
(Expert)
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.
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Bikas Chapagain
(Querist)
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 ?
Nikhil Kaushik
(Expert)
13 November 2013
no. consultancy and assistance wont cover seminars. Seminars are on educational side rather on consultancy.
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