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Service Tax on Advocates
Service Tax on Advocates
 
After 1st July, 2012
 
Contents
Scope
Exemption
Reverse Charge Mechanism
Relevant Notifications / Circulars
News
Accounting Code
Service Tax
00440480
Interest or Penalty
00440483
 
DEFINITION:

As per Notification No 25/2012-ST dated 20.06.2012,

“Legal service” means 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;

As per Notification No 25/2012-ST dated 20.06.2012,

“Advocate” has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961);

As per Section 65B (17) of The Finance Act, 1994,

"Business entity" means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession;

 
SCOPE:
TOP
Nature of Service Service Provider Service Recipient Taxability Person liable to pay tax
Legal Services An Individual advocate or a firm of advocates Other than business entity Exempt None
Business Entity having turnover less than of Rs 10 lakhs Exempt None
Business Entity having turnover more than Rs 10 lakhs Taxable Business Entity
An Individual advocate or a firm of advocates Exempt None
 
SERVICE TAX EXEMPTIONS:
TOP

As per Notification No. 25/2012-ST dated 20.06.2012

1. Services provided by as an advocate or a partnership firm of advocates by of legal services to, another advocate or partnership firm of advocates providing legal services is exempt from Service Tax.

2. Services provided by as an advocate or a partnership firm of advocates by of legal services to, any person other than business entity is exempt from Service Tax.

3. Services provided by as an advocate or a partnership firm of advocates by of legal services to, a business entity with a turnover up to rupees ten lakh in the preceding financial year, is exempt.

 
REVERSE CHARGE MECHANISM
TOP

As per Notification No. 30/2012-ST dated 20.06.2012,

1. In case Legal services provided or agreed to be provided by advocates or firm of advocates to any business entity located in taxable territory then, 100% Service Tax needs to be paid by receiver of such service, i.e. Business Entity.

RELEVANT SERVICE TAX CIRCULARS/INSTRUCTIONS/TRADE NOTICES:

Notification No. 25/2012-S.T., dated 20-06-2012
Notification No. 30/2012-S.T., dated 20-06-2012
Taxation of Services - An Education Guide dated 20.06.2012

 

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