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

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 of the original do...