TaxTMI 
TaxTMI 
Dear Experts,
If we are paying Advocate bill of 2004 now, then is there any liability of Service Tax under RCM and interest on it ?
Service Tax under RCM on Very old invoice
16 Jun 2016 
2 Replies 
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Service tax under reverse charge not payable on legal fees now where services were untaxable when rendered.
Services not taxable when rendered do not attract service tax under RCM on later payment. Legal consultancy and advocate services were brought into the service tax net effective from 1.9.2009 and Point of Taxation rules from 1.4.2011; a 2004 service therefore is not taxable now. Maintain documentation and ledger evidence to support the date and treatment of the expense for audit purposes. (AI Summary)
Services not taxable when rendered do not attract service tax under RCM on later payment. Legal consultancy and advocate services were brought into the service tax net effective from 1.9.2009 and Point of Taxation rules from 1.4.2011; a 2004 service therefore is not taxable now. Maintain documentation and ledger evidence to support the date and treatment of the expense for audit purposes. (AI Summary)