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Service tax on advocates

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(Querist)
03 January 2014 As per Exemption Notification 25/2012 an entity using the consultancy service of an advocate is exempted from service tax under reverse Charge if turnover of business entity doesnot exceed Rs. 10 Lakhs.
Is there any provision that entity is also exempted if gross value of that individual advocate doesnot exceed Rs. 10 Lakh..?
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Annu Agarwal

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Annu Agarwal (Expert)
03 January 2014 No,there is no such provision .
Business entity is required to pay service tax under reverse charge on support services received from an individual advocate as per Notification No.30/2012.
Two basic components to decide service receiver liability under reverse charge are:;
1.Service should be one specified in Notification 30/2012
2.The Service provider and service receiver are of the category where reverse charge is applicable.
Also the SSI exemption is not applicable to Service Receiver.
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