https://www.taxtmi.com/article/detailed?id=6680 Legal consultancy services are taxable and, where Notification No.30/2012 applies, the service receiver must discharge service tax under the reverse charge mechanism on the full value. Specific exemptions under Notification No.25/2012 exclude certain arbitral tribunal services and services to non-business persons or small business entities. Under reverse charge tax is payable on a payment basis (or within six months of invoice), and although CENVAT credit cannot be used to pay the tax, service tax paid under reverse charge may be claimed as CENVAT credit if the service is an eligible input for the recipient's output taxable services. en-us Fri, 12 Feb 2016 07:46:39 +0530 Fri, 12 Feb 2016 07:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6680 Legal consultancy services are taxable and, where Notification No.30/2012 applies, the service receiver must discharge service tax under the reverse charge mechanism on the full value. Specific exemptions under Notification No.25/2012 exclude certain arbitral tribunal services and services to non-business persons or small business entities. Under reverse charge tax is payable on a payment basis (or within six months of invoice), and although CENVAT credit cannot be used to pay the tax, service tax paid under reverse charge may be claimed as CENVAT credit if the service is an eligible input for the recipient's output taxable services. Articles Service Tax Fri, 12 Feb 2016 07:46:39 +0530 https://www.taxtmi.com/article/detailed?id=6680