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Case Law Details

Case Name : Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court)
Appeal Number : W.P.(C) No. 27727 of 2020
Date of Judgement/Order : 22/04/2021
Related Assessment Year :
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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 service tax.

In that view of the matter, The impugned notices under Annexures-3 to 8 stands quashed. No further directions are called for in the present petition. The writ petition is disposed of accordingly.

Also Read Interim Order in this Case: Do not harass lawyers exempt from GST by sending notices: Orissa HC

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

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One Comment

  1. vinaipal says:

    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.

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