Service Tax on Services by Senior Advocate

By | March 5, 2016

Finance Bill 2016

 Services by Senior Advocate

Whether the senior Advocate is liable for payment of Service tax ?

Services provided by  a senior advocate to an advocate or partnership firm of advocates
providing legal service is taxable .

Who Shall pay service tax whether the Senior Advocate or Recipient of Services ?

In case of legal services provided by senior advocate, service tax shall be charged by such senior advocate on its invoices.

Who is Senior Advocate as per Service tax  ?

“senior advocate’ has the meaning assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);’

What is the date of applicability of Service tax on Senior Advocate ?

Date of Applicability is 01.4.2016

What are the Services provided by Advocates are exempt / covered in Mega Exemption List ?

As per  NOTIFICATION NO.9/2016-ST, DATED 1-3-2016 following services ( as per clause b and c of Entry No 6 ) are exempt if provided by

“(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to—
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or
(c) a senior advocate by way of legal services to a person other than a person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;”;

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