Reverse charge on legal services places tax liability on recipient when advocates supply services to business entities. The reverse charge mechanism applies to taxable legal services provided or agreed to be provided by an individual advocate or firm of advocates to any person qualifying as a business entity in the taxable territory, with tax liability cast on the service recipient; definitions of 'advocate', 'legal service' and 'business entity' are determinative for applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on legal services places tax liability on recipient when advocates supply services to business entities.
The reverse charge mechanism applies to taxable legal services provided or agreed to be provided by an individual advocate or firm of advocates to any person qualifying as a business entity in the taxable territory, with tax liability cast on the service recipient; definitions of "advocate", "legal service" and "business entity" are determinative for applicability.
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