{"id":1866,"date":"2012-07-02T17:16:51","date_gmt":"2012-07-02T17:16:51","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=1866"},"modified":"2012-07-23T11:06:56","modified_gmt":"2012-07-23T11:06:56","slug":"simple-guide-to-service-tax-on-advocates-w-e-f-1-07-2012","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/simple-guide-to-service-tax-on-advocates-w-e-f-1-07-2012\/","title":{"rendered":"Simple Guide To Service-tax On Advocates w.e.f. 1.07.2012"},"content":{"rendered":"

The two successive notifications issued – one providing for “reverse charge<\/em>” and the other granting an “exemption<\/em>” – has created confusion amongst the legal fraternity and their clientele. To resolve the confusion, CA Rajkamal Shah, a well known expert in the field, has provided the following clarification: <\/p>\n

Click here for the revised Guide on service-tax on Advocates<\/a><\/span><\/div>\n

<\/p>\n

Service tax on advocates from 1.07.2012<\/strong><\/p>\n

By way of Notification No. 25\/2012 \u2013 ST dtd. 20.06.2012<\/a>, the Government has exempted service by an individual advocate or a partnership firm of advocates by way of legal services to, –<\/p>\n

i) an advocate or partnership firm of advocates providing legal services;
\nii) any person other than a business entity; or
\niii) a business entity with a turnover upto Rs. 10 Lakhs in the preceding financial year.<\/p>\n

\u201cLegal service\u201d is defined to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.<\/p>\n

\u201cBusiness entity\u201d is defined to mean any person ordinarily carrying out any activity relating to industry, commerce or any other business.<\/p>\n

Under Notification No. 30\/2012 \u2013 ST dtd. 20.06.2012<\/a>, in respect of services provided by an individual advocate or a firm of advocates by way of legal service to a business entity, such business entity is liable to whole of service tax.<\/p>\n

Thus, the individual advocates or a partnership firm of advocates providing legal service are not liable to pay service tax under any circumstance<\/em> and in case of service provided to the business entities having turnover above Rs. 10 Lakhs in the preceding financial year, such business entities are only liable to pay tax. <\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

The two successive notifications issued – one providing for “reverse charge<\/em>” and the other granting an “exemption<\/em>” – has created confusion amongst the legal fraternity and their clientele. To resolve the confusion, CA Rajkamal Shah, a well known expert in the field, has provided the following clarification<\/p>\n

Read more ›<\/a><\/div>\n

<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-1866","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=1866"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/1866\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=1866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=1866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=1866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}