Service Tax on Legal charges

[DK AGGARWAL]

Sir

We understand ST is payable on Advocate Fee( Legal lawyer who are appearing in court for Civil and criminal) as reverse charge.Please confirm if ST is applicable as reverse charge on Chartered Accountant, Sales Tax Advisors,Income Tax lawyers who are giving Bills without charging ST.

D K Aggarwal

AI Summary

Reverse charge on legal services applies to advocates; non-advocate professionals remain liable as service providers for service tax.
Reverse charge liability for service tax attaches to legal services supplied by advocates or advocate firms to business entities in the taxable territory as defined by the service tax rules; non-advocates including chartered accountants and other consultants are not covered by the reverse charge listing and therefore remain liable as service providers to collect and pay service tax where applicable; exemptions for advocate services to small business recipients below a prescribed turnover threshold are noted.