Reverse charge mechanism: Applicability to roc filing fees

RCM is not direcetly applicable under RCM.

Whether it is applicable under Goverment services to business entity.

Whether MCA comes under defintion of Government department.

Whether roc filing services is taxable service under RCM.

As per Circular No. 192/02/2016 ST Dated 13.04.2016 , service provided in lieu of fee charged by Government  or a Local Authority  - it is clarified that that activity undertaken by Government  or a Local Authority against a consideration constitute a service and the amount charged for performing such service is liable to service tax. It is immaterial whether such activities are undertaken as a statutory or mandatory requirement under the law and irrespective of whether the amount charged  for  such service is laid down in statute or law. However exemption is granted for services provided by government for registration ,testing, calibration , safety check, etc. Further,  Service  provided by Govt.  for a gross amount of Rs 5000 or less is also exempted vide Sr. 56 of notification no. 25/2012  ST Dated 20.06.2012 . However said exemption does not cover for services specified in sub-clauses (i) , (ii) and (iii) of clause (a) of Section 66D  of Finance Act ,1994. 

As per Notification No. 30/2012 ST dated 20.06.2012 as amended from time to time services provided by government or local authority except (1) renting of immovable property and (2) services specified in sub-clauses (i) , (ii) and (iii) of clause (a) of Section 66D  of Finance Act ,1994  are covered under Reverse Charge Mechanism and as such 100% tax liability will be on service receiver.