Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

The CESTAT ruled that legal consultancy services provided under the Reverse Charge Mechanism (RCM) are liable to service tax. The tribunal clarified the tax implications of such services, emphasizing that the recipient of the legal services is responsible for paying the tax. This decision provides clarity on the tax treatment of legal consultancy services under the RCM. The ruling ensures that service tax is properly levied and collected in accordance with the applicable regulations. The judgement aims to reduce tax evasion in the legal field.