Rupesh (Student CA IPC / IPCC) 14 January 2014

Intellactual property consultant

Are services provided by Intellactual Property Consultant are liable to pay service tax ?

and

also services by Intellactual Property Consultant covered under RCM or not ?

Please Answer in detail

Please reply ASAP

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) 14 January 2014

The first answer is yes.

Second answer is no.

Thanks,

CA Shobha Karmakar (CA Practice ) 14 January 2014

Yes the services provided by intellectual prperty consultant are liable to service tax.

Further it is not covered in Reverse Charge Mechanism.