Service Tax on Senior Advocate Service : Notifications

By | June 7, 2016

Senior Advocate Service

Service Tax on Senior Advocate Service

Senior Advocate Service : Meaning of  business entity who receive Advocate services

“Explanation III – The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.”.

[NOTIFICATION No. 34/2016-Service Tax  Dated 6 th June, 2016 has inserted Explanation III in Paragraph II of Notification no 30/2012-Service Tax, dated the 20thJune, 2012,]

Advocate Service : Persons Liable to Pay under Reverse Chaerge

Person liable for paying service tax  in respect of the taxable services notified under sub-section (2) of section 68 of the Act 

(D ) in relation to service provided or agreed to be provided by

(I) an arbitral tribunal

(II) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates.

to any business entity located in the taxable territory, the recipient of such service.

[Rule 2(1) (d)(i)(D) Service Tax Rules 1994]

(DD) In relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be [ Rule 2(1) (d)(i)(DD) Service Tax Rules 1994]

Senior Advocate Service : Mega Exemption from Payment of Service tax

Services provided by a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;

[ NOTIFICATION No. 32/2016-Service Tax, Dated 6th June, 2016 substitute entry 6(c) in the No.25/2012-Service Tax, dated the 20thJune, 2012, ]

Senior Advocate Service : Meaning of Taxable services for which business entity is liable to pay under reverse charge

Taxable services provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, to such business entity who is litigant, applicant, or petitioner, as the case may be

[NOTIFICATION No. 34/2016-Service Tax  Dated 6 th June, 2016 substituted sub-clause (iva) in paragraph I, in clause (A) of Notification no 30/2012-Service Tax, dated the 20th June, 2012 ]

Senior Advocate Service : 100% service tax has to be paid under reverse charge by business entity

” in respect of services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly “- 100% service tax payable by any person liable for paying service tax other than the service provider.

[ NOTIFICATION No. 34/2016-Service Tax  Dated 6 th June, 2016 substituted Sl. No. 5 in Table of  Paragraph II of Notification no 30/2012-Service Tax, dated the 20thJune, 2012 ]

 

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