Advocate service

[yateen vyas]

Sir,

Please provide a view, we got one bill from an advocate for providing service, 'in his bill service tax registration no and PAN no not provided,now as we have to pay 100 % payment under reverse charge case so it may be any problem regarding regi nu and PAN nu..

Rgds

Yateen vyas

[shamanthaka mani]

In order to pay the service tax under reverse charge mechanisim you do not need service providers/Advocate's Pan No. and Service Tax Registration No.  This will not in any way affect your payment.

Regards

 

AI Summary

Reverse charge: recipient may pay advocate services without supplier PAN or service tax registration, payment unaffected.
Payment under the reverse charge mechanism is the recipient's obligation and does not require the advocate to furnish a PAN or service tax registration number; absence of those numbers on the bill does not affect the recipient's duty to pay under reverse charge.