Reverse charge on advocate service

[sunil jain]

As per Notification No. 30/2012 dt 20.06.02012 issued under section 68(2), one of the Taxable services where service tax shall be paid by service receiver on Reverse Charge Basis, is service provided by an individual advocate or a firm of advocates by way ofSUPPORT SERVICES (vide para I(A)(iv)(B) of notification. However In Table given in Para (II), the description is 'in r/o services provided by an individual advocate or a firm of advocates by way of LEGAL SERVICE'.  there appears to be inconsistency, as in main para I(A)(iv)(B), it is mentioned as 'by way of support service where as in Table it is mentioned as 'by way of legal service'. Hence as per main charging para I(A)(iv)(B), only 'support services' are covered for reverse charge purpose, whereas Table says Legal Services'.

Hence pl clarify whether entire legal services are covered under Reverse Charge basis or only Support service. Further in case only support services are covered under Reverse charge then is service provider to deposit service tax on legal basis.

Please look into clarify.

 

Thanks,

CA. R.K. Aggarwal  

AI Summary

Clarification Sought on Reverse Charge Mechanism for Advocate Services Under Notification No. 30/2012: Legal or Support Services? A user raised a query about the reverse charge mechanism for service tax on advocate services, citing an inconsistency in Notification No. 30/2012. The notification mentions that service tax is payable by the service receiver for 'support services' provided by advocates, but a table in the same document refers to 'legal services.' The user seeks clarification on whether the reverse charge applies to all legal services or only support services. A respondent explained that the Revenue Department's intention is to broaden the scope of services covered, and the notification specifies what is excluded from support services.