Rcm on legal services

Dear Members,

As per the Mega exemption notification 25/2012 dt:20-06-2012, 

Services provided by  an individual as an advocate or a partnership firm of advocates by way of   legal services to  a business entity with a turnover up to rupees ten lakh in the preceding financial  year is exempt from service tax,

But we have paid the service Tax (RCM on Advocate ) services even though company turnover is "0"(Zero), Here Can we adjust the amount with any other service tax (RCM ) Payment. Or Can we adjust in revised return or can we claim refund.

Thanking You.

Replies (2)
although u paid the service tax on the basis of RCM get the cenvat claim for the same while calculating the Next month service tax liabilty
Sir Adjustment of Service Tax Payment made under RCM for exempted service is not allowed in self assessment i.e. in service tax return because the same is error in interpreting applicabilty of exemption notification.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 14 August 2026
Article Assistant

N J Suresh & Associates

Bengaluru

CA Inter

View Details
Company
07 August 2026
Chartered Accountant

Devesh Garg and co

New Delhi

CA

View Details
Company
ARTICLESHIP 10 August 2026
Article Assistant

Suraj Garg and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 08 August 2026
Article Assistant

Sanath Sheshagiri & Co.

Bengaluru

CA Inter

View Details