Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Reverse charge on advocate service

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....everse charge on advocate service<br> Query (Issue) Started By: - sunil jain Dated:- 7-6-2013 Last Reply Date:- 8-6-2013 Service Tax<br>Got 1 Reply<br>Service Tax<br>As per Notification No. 30/2012 dt 20.06.02012 issued under section 68(2), one of the Taxable services where service tax shall be paid by service receiver on Reverse Charge Basis, is service provided by an individual advocate or a fir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m of advocates by way of SUPPORT SERVICES (vide para I(A)(iv)(B) of notification. However In Table given in Para (II), the description is "in r/o services provided by an individual advocate or a firm of advocates by way of LEGAL SERVICE". there appears to be inconsistency, as in main para I(A)(iv)(B), it is mentioned as "by way of support service where as in Table it is mentioned as "by way of leg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al service". Hence as per main charging para I(A)(iv)(B), only "support services" are covered for reverse charge purpose, whereas Table says Legal Services". Hence pl clarify whether entire legal services are covered under Reverse Charge basis or only Support service. Further in case only support services are covered under Reverse charge then is service provider to deposit service tax on legal ba....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sis. Please look into clarify. Thanks, CA. R.K. Aggarwal Reply By Pradeep Khatri: The Reply: By incorporating the Support Services and Legal Services, the intention of the Revenue Department is to extend the scope of services provided, except this, there is no relevance of such phrases. Further, in Support services what is not included has been very well stated in the notification.<br> Disc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ussion Forum - Knowledge Sharing ....