Reverse charge on techincal/engg.consultancy

No reverse charge is not applicable in this case because reverse charge is applicable in case of legal service and legal service means any service provided in relation to advice consultancy or assistance in any branch of law,in any manner and includes representational services before any court, tribunal or authority.

Here service receiver is not liable to pay any service tax amount.

Dear Ganpathi,

Techincal / Engineering consultancy services don't fall under legal services, manpower supply services or works contract services. In fact, they should be covered under consulting engineer services which is not covered under reverse charge.

Hence, the service receiver is not liable to pay service tax on payment made for such services.

Best Wishes.