Applicablity of Service Tax on Advocate

[Saurabh Singh]

Dear All

 

1. As per reverse charge if advocate providing professional service to co. than its co. liability to pay 100% service tax, so if any advocate did not provided service to any individual can surrender his service tax no.

 

2. liability up to june to be paid by whom ?

 

 

AI Summary

Reverse charge liability for advocate services: recipient company bears service tax, raising registration and past-liability queries.
When an advocate provides professional services to a company, the recipient company is prima facie liable to discharge service tax under the reverse charge mechanism; questions arise whether an advocate who only serves companies may surrender service tax registration and who bears liability for tax for the prior period, but the documented reply states the query is insufficiently clear to answer.