Case Law Details
Case Name : Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court)
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All High Courts Orissa High Court
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Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court)
A compliance affidavit has been filed by the Principal Commissioner, GST & Central Excise Commissionerate, Bhubaneswar enclosing the copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of servic...
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As it is ,wherever liabilty is to be fastened it is on the recepient of service as reverse charge and advocate if liable is not responsible for discharge of service tax and now GST.