Please Help: Amendment in ST-2

Dear Mr. Harjot Singh, you are not required to insert the advocates service in your service tax certificate as the advocates services are exempt through clause (b) of Entry Sl. No. 6 of Notification No. 25/2012-ST, dated 20.06.2012 and after also considering Reverse Charge Mechanism Provisions under Notification No. 30/2012-ST, dated 20.06.2012, it may be analysed that in any case, individuals or partnership firms providing advocates services are not required to get themselves registered with service tax department for the purpose of paying service tax. Though language is changed after introduction of Reverse Charge Mechanism, the ultimate conclusion is same as before the change.

Conclusively, no need to insert the advocates services as are not chargeable to Service Tax even after introduction of RCM, as the resultant of provisions is same as was before the change as regard to advocates services.