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Orissa HC Quashes Service Tax Notices issued to Lawyers
Case Law Details
- Case Name
- Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- 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 fr...
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.