Service Tax Demand on Individual Advocate Quashed as Exempt Under 2012 Notifications

Manisha Rajiv Shroff Vs Union of India & Ors. (Bombay High Court) The petition was filed under Article 226 of the Constitution challenging an Order-in-Original dated 15 March 2023 imposing service tax liability on the petitioner, an advocate, along with interest and penalty. The petitioner also sought quashing of a recovery notice dated 31 October 2025 issued under Section 87 of the Finance Act, 1994, and the underlying show cause notice dated 27 October 2021. The petitioner, an advocate registered with the Bar Council of Maharashtra and Goa since 5 February 2007, received a show cause not...