service tax payament-reg

[Ramakrishnan Seshadri]

Dear Sir,

We had a a doubt. We have received a bill from our advocate during the month of july and paid him immediately.. They have not charged service tax in their bills. They have mentioned that service tax has to be paid by the service receipient . We have not calculated the service tax and payment has not been made on 6th August. We found that the payment has not been made. Now we want to pay service tax. Whether interest has to be paid for this delay or not.

Kindly experts clarify.

Thanks & Regards,

S.Ramakrishnan

AI Summary

Reverse charge mechanism: recipient must pay service tax and interest for delayed payment when RCM applies.
A corporate recipient who pays an advocate's invoice without service tax is liable under the reverse charge mechanism to discharge the service tax, and delayed remittance triggers interest under the Point of Taxation Rules. Ambulance services are covered by a specific exemption and hiring or renting ambulances to hospitals or patients falls within that exemption rather than taxable rent-a-cab services.