Assessee company is newly incorporated and doing business in media. Revenue generation is not yet started hence not registered for service tax. However, has taken services from various service providers such as advocates, work contract for interior (whose service tax is on fully/partly on RCM) who are registered with service tax. My queries are
1. Whether the assessee is required to obtain service tax registration (at this point when there is no revenue) for providing media service? It yes, then of course it will be under their service category covered in media.
2. But if no, then how and under which category to pay service tax on RCM for payments to advocates, interior decoratorys/architects, etc.? And what is the procedure to do so?
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