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Legal Consultancy Services [Sec 65(105)(zzzzm)]
Effective upto 30th June, 2012
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INTRODUCED: With Effect From 1st September, 2009
 
Contents
Scope
Exemption
Relevant Notifications / Circulars
News
Accounting Code
Service Tax 00440480
Interest  00440483
Penalty 00441469
 
DEFINITION:

According to Section 65 (105) (zzzzm), any service provided or to be provided

(i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner;

(ii) to any business entiry, by any person, in relation to representational services before any court, tribunal or authority;

(iii) to any business entity, by an arbitral tribunal, in respect of arbitration.

Explanation - For the purposes of this item, the expressions "arbitration" and "arbitral tribunal" shall have the meanings respectively assigned to them in the Arbitration and Conciliation Act, 1996;

According to Section 65 (19b) “business entity” includes an association of persons, body of individuals, company or firm, but does not include an individual;

 
SCOPE:
TOP


Nature of Service Service Provider Service Recipient Taxability (prior to 01-05-2011) Taxability (w.e.f. 01-05-2011)
Advice consultancy or assistance in any branch of law Business Entity Business Entity Taxable Taxable
Business Entity Individual Not Taxable Taxable
Individual Business Entity/Individual Not Taxable Not Taxable
Representational service before any court, tribunal or authority Any Person Business Entity Not Taxable Taxable
Any Person Individual Not Taxable Not Taxable
Services by an arbitral tribunal, in respect of arbitration Arbitral Tribunal Business Entity Not Taxable Taxable
Arbitral Tribunal Individual Not Taxable Not Taxable

 
SERVICE TAX EXEMPTIONS:
TOP

(a) Small service providers whose aggregate value of taxable services rendered in the previous year has not exceeded the limit of Rs. 10,00,000/-  (Service Tax Notification No. 08/2008-S.T., dated 01.03.2008)

(b) Services provided to the United Nations or International Organisations

(c) Services provided to Special Economic Zones (SEZ) units (including unit under construction) and SEZ developers

(d) Services which are exported as per ‘Export of Services’ Rules

(e) Services provided for official or personal use of foreign diplomatic missions and family members of diplomatic missions.

(f) Services provided by Reserve Bank of India

(g) Out of total value of service provided proportionate value of goods and material provided by the Service Provider

 
RELEVANT SERVICE TAX CIRCULARS/INSTRUCTIONS/TRADE NOTICES:
TOP
Service Tax Clarification - Budget 2009-10 F.No.334/13/2009-TRU dated 06-07-2009.
Service Tax Clarification - D.O.F. No. 334/3/2011-TRU dated 28-02-2011
 
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Case Laws Related

  • STO 2012 CESTAT 786
  • Legal Service: Provided from abroad: legal services cannot be taxed under the category of management consultant services: Stay granted.

    News Related

  • Service Tax- A Bone of Contention for Lawyers
  • Legal Consultancy Services brought under the ambit of Service Tax
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