ST Registration

[yash arya]

Dear all,

Under reverse charge mechanism , when as a service receiver I have to pay service tax for availing legal services of an advocate, what is the appropriate category of service for registration under service tax law ? Kindly clarify.

- Shekar R

[Mahir S]

Legal consultancy services

AI Summary

Legal consultancy services: reverse charge requires service recipient to register and discharge service tax liability.
When a service recipient is liable under the reverse charge mechanism for advocate services, the appropriate registration category is Legal consultancy services, obliging the recipient to register and discharge the service tax liability for that service category.