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;”; |