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Service Tax

Service tax demand Notice on Legal Services by Senior Advocate set aside

Case Law Details

Case Name
Madhu Sudan Mittal Vs Union of India (Jharkhand High Court)
Date of Judgement/Order
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Advertisement Madhu Sudan Mittal Vs Union of India (Jharkhand High Court) Conclusion: Demand notice issued by the tax authorities to a Senior Advocate seeking payment of service tax on legal services provided by him to a legal firm was set aside as Notification No.30/2012-ST dated 20.06.2012 had been amended by way of substitution by virtue of two consecutive notifications, i.e., Notification No. 18/2016-ST dated 01.03.2016 and Notification No.34/2016-ST dated 06.06.2016, and since these amendments had been made by way of substitution, the said amendments would be applicable from the date o...
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