Service tax
mohan sehgal
(Querist) 04 April 2014
This query is : Resolved
what type of lawyer services are covered under Reverse Charge...
Which type of constitution of Lawyers Body are exmpet from Reverse Charge
R.V.RAO
(Expert) 05 April 2014
If, the service provider is individual or firm of advocates. and the service receiver is business entity having turnover of more than Rs 10 lacs in previous fin.year and located in taxable territory, then 100% ST payable by ser.receiver under rev.charge mechanism.
if an advocates /adv.firm's services are provided to a non business entity or an entity whose turnover is less than Rs 10 lacs, in previous fin.year,then mega exemption available under st notification no 25/2012.