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    <title>ST on Advocates under reverse mechanism</title>
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    <description>Reverse charge applicability: where a business entity receives legal advice or representational services from an advocate or advocate firm, the service receiver is liable to pay service tax under the reverse charge mechanism; the advocate need not charge service tax. Tax paid by the recipient may be taken as input tax credit if engaged in taxable outputs. An exemption excludes services to business entities below the small-turnover threshold, relieving such recipients from reverse charge liability. No specific court stay conditions on advocate bill payment are provided in the text.</description>
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    <pubDate>Fri, 10 May 2013 07:36:51 +0530</pubDate>
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      <title>ST on Advocates under reverse mechanism</title>
      <link>https://www.taxtmi.com/forum/issue?id=105658</link>
      <description>Reverse charge applicability: where a business entity receives legal advice or representational services from an advocate or advocate firm, the service receiver is liable to pay service tax under the reverse charge mechanism; the advocate need not charge service tax. Tax paid by the recipient may be taken as input tax credit if engaged in taxable outputs. An exemption excludes services to business entities below the small-turnover threshold, relieving such recipients from reverse charge liability. No specific court stay conditions on advocate bill payment are provided in the text.</description>
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      <law>Service Tax</law>
      <pubDate>Fri, 10 May 2013 07:36:51 +0530</pubDate>
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