St on filing fees under rcm

Dear all,

A) What shall be the Service Tax Liability under the Reverse Charge Mechanism if the payment has been made to a person (Non Advocate) being the Accountant for the Filing Charges of Monthly/Quarterly/Annual Returns. If the Service Receiver is :

1. Proprietorship Firm

2. Partnership Firm

3. Company

Note - The Amount has been debited as "Filing Fees" in the Profit & Loss Account

B) Is Consultation Charges being paid to CA, covered under the RCM?

Thanking you,