Service tax input on reverse charges mechanism

Queries 506 views 2 replies

Hi,

We are providing CHA services. Now for an opinin we have received a legal opinion bill for Rs.15,000/-

Now that ,

1. Whether i need to pay ST on the reverse charge mechanism

2. If yes, how much should i pay and whether can i avail this as input credit against payment of service tax liability.

Regards,

A.R.Hariharan

 

 

Replies (2)

Dear ARH,

What is your CHA's position is it Firm or AOP or Individual, RCM applicabilty when Advocate provides to business entity , then only ST liability applicable.

pl check the below table;

5

Legal service

Individual

Advocate or firm of advocates

any         business

entity located in the taxable territory

Nil

100%

Dear ARH,

What is your CHA's position is it Firm or AOP or Individual, RCM applicabilty when Advocate provides to business entity , then only ST liability applicable.

pl check the below table;

5

Legal service

Individual

Advocate or firm of advocates

any         business

entity located in the taxable territory

Nil

100%

Note: Applicable to all the types of entities i.e. Individual / Proprietary Firm / Partnership

firm / AoP / Corporate Bodies. These entities should be “business entities”. Services rendered by an Advocate to an individual not relating to its business are not covered herein.

 


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