Service tax under reverse charge mechanism

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 August 2012 Dear Experts

From July 2012, there are certain services under which the service tax liability is to be discharged by a Service Recipient and not by service providers. For example - if a company gets services from an advocate for an on-going income tax case then the service tax recipient will have to pay service tax liability on it. My question is that the time of making online payment of service tax which category is to be selected?

Kindly reply. Thanking you in Advance

CA Suresh Jain

CA Suresh Jain (Expert)
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27 August 2012 Now there is only one category "all services"

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2012 So under the new category we can make the payment irrespective of non-registration for availing the services?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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25 July 2025 Yes, that’s correct!

Since the introduction of the reverse charge mechanism (RCM) for certain services like legal services (advocates, etc.) from July 2012, the service recipient is responsible to pay the service tax directly to the government.

When making the **online payment of service tax under RCM**, you should select the **category “All Services”** in the payment portal. This category covers all services for which the tax is payable by the service recipient under reverse charge, regardless of whether the service provider is registered or not.

So,

* Even if the service provider (e.g., advocate) is not registered for service tax,
* You, as the service recipient, must pay service tax under RCM,
* And you can use the “All Services” category to make that payment online.

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If you want, I can guide you on filling the return or challan for RCM payments as well!

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