No Service Tax on Income from profession of advocacy: Karnataka HC

S Muniramaiah Vs Assistant Commissioner of Central Tax (Karnataka High Court) In the case of S Muniramaiah Vs Assistant Commissioner of Central Tax, the Karnataka High Court ruled that income earned from the profession of advocacy cannot be subjected to service tax. Background: The petitioner, S Muniramaiah, an advocate by profession, challenged the validity of a demand for service tax issued by the Assistant Commissioner of Central Tax. The demand was based on the claim that the petitioner’s services fell under the category of taxable services as per the Finance Act, 1994. Arguments: P...