Service tax on fee paid to advocate

With respect to professional charges paid to advocate individual or firm, service tax @ 15% should be paid by service receipient as per RCM Notification No. 30/2012-ST, dated 20.6.2012 

 an advocate or partnership firm of advocates providing legal services ;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;

Covers under the 25/2012 S.T. dated  20/06/2012