Corporate Law : Legal profession is said to have emerged in the middle of the 12th century and it became more prominent during the 13th century as...
Income Tax : Legal fees is deemed to accrue or arise in India, whether or not non-resident has place of business in india or has rendered servi...
Excise Duty : If any officer is interested in preparing E-book on any topic relating to Customs, Central Excise or Service Tax, he may forward t...
Service Tax : Prior to Finance Bill 2016, Legal Services were covered under reverse charge mechanism as per Notification No 30/2012-ST dated 20...
Service Tax : Since March, 2016 there has been number of amendments has been made in respect to service tax on legal services and the same has b...
CA, CS, CMA : In a very interesting move which may not be a good news for practicing CA, CS, CMA etc. who are engaged in practice in the area of...
Custom Duty : The Customs and Central Excise Department requires Advocates for representation before the Hon’ble High Court of Bombay, Mumbai ...
Company Law : Government is working on a Bill that envisages an Ombudsman to look into the complaints against lawyers and a Legal Services Board...
Finance : Government of India has evolved a Scheme named Rajiv Gandhi Adhivakta Prashikshan Yojna (Rajiv Gandhi Advocate’s Training Scheme...
Service Tax : Ministry of Finance has today issued the above Notification amending Point of taxation Rules, 2011. Rules 7 has been substituted ...
Corporate Law : No mandatory directions, much less directions, can be issued to the State Legislature to include the legal services rendered by th...
Service Tax : Delhi High Court has directed by its order to Union of India that till the next date the operation of the execution of para 1(a) ...
Service Tax : The petitioner is a designated Senior Advocate practising in this Court and challenges notifications bearing nos. 9/2016 and 18/20...
Service Tax : It was claimed by the Petitioner P. C. Joshi who is an advocate by profession that section 65(105) (zzzzm) of the Finance Act, 199...
Corporate Law : The legal profession is a noble profession. It is not a business or a trade. A person practising law has to practise in the spirit...
Service Tax : Seeks to amend notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe extent of payment of service tax by ...
Service Tax : In relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court...
Service Tax : CBEC exempted services provided by a senior advocate by way of legal services to- (i) any person other than a business entity; or ...
Service Tax : Delhi High Court stay order in W.P. 2892/2016 filed by Mr. Kavin Gulati and W.P. 2891/2016 filed by M/s Delhi High Court Bar Assoc...
Legal profession is said to have emerged in the middle of the 12th century and it became more prominent during the 13th century as generally agreed by various academic researchers and ancient books. In the early years of legal professionalism there were only two types of lawyers – the serjeants and attorneys. Serjeants were pleaders who spoke for the clients while attorneys handled procedural matters.
No mandatory directions, much less directions, can be issued to the State Legislature to include the legal services rendered by the advocates into essential services. The directions as sought by the Petitioner cannot be issued to the State Legislature to legislate in a particular manner,
Legal fees is deemed to accrue or arise in India, whether or not non-resident has place of business in india or has rendered services in India.
If any officer is interested in preparing E-book on any topic relating to Customs, Central Excise or Service Tax, he may forward the E-book prepared by him to the Email addresses mentioned above. After necessary vetting, we will include the same in our E-book library for benefit of all Departmental officers and name of the officer who has prepared the book will be duly acknowledged.
Prior to Finance Bill 2016, Legal Services were covered under reverse charge mechanism as per Notification No 30/2012-ST dated 20.06.2012. In respect of services received by any Business Entity [whose turnover exceeds Rs 10 lakhs in the preceding financial year] from an Individual Advocate or Firm of Advocates was chargeable to tax under reverse charge mechanism.
Since March, 2016 there has been number of amendments has been made in respect to service tax on legal services and the same has been discussed as under. Notification No. 18/2016-ST dated 01.03.2016 has amended Notification No. 30/2012-ST dated 20.06.2012 due to which, in respect of legal services which were covered under full reverse charge has been amended as follows
Vide the Union Budget, 2016, Service tax on Senior Advocates providing services to a Business Entity was brought under ‘Forward charge’ w.e.f. April 1, 2016. However, Service tax on services provided by individual Advocates and firm of Advocates (other than Senior Advocates) to Business Entity continued to be under ‘Reverse charge’.
Notification no. 32/2016-ST, 33/2016-ST and 34/2016-ST dated 6th June, 2016 has amended the position of senior advocates under Service Tax. The impact of these amendments is summarized as below:
Seeks to amend notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe extent of payment of service tax by a business entity as a recipient of services provided by senior advocates.
In relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may b
