https://www.taxtmi.com/forum/issue?id=105989 A business entity receiving legal services from an individual advocate or a firm must pay service tax under the Reverse Charge Mechanism when the provider is an advocate or advocate firm and the recipient is located in the taxable territory. The small turnover exemption in the notification applies to recipients whose preceding year turnover does not exceed the statutory ceiling, and "turnover" has been treated to include gross sales from trading and exempted activities, so trading companies whose total turnover exceeds that ceiling remain subject to RCM for legal services. en-us Sun, 18 Aug 2013 15:24:23 +0530 Thu, 23 Jan 2025 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105989 A business entity receiving legal services from an individual advocate or a firm must pay service tax under the Reverse Charge Mechanism when the provider is an advocate or advocate firm and the recipient is located in the taxable territory. The small turnover exemption in the notification applies to recipients whose preceding year turnover does not exceed the statutory ceiling, and "turnover" has been treated to include gross sales from trading and exempted activities, so trading companies whose total turnover exceeds that ceiling remain subject to RCM for legal services. Discussion-Forum Service Tax Sun, 18 Aug 2013 15:24:23 +0530 https://www.taxtmi.com/forum/issue?id=105989