Legal Services

Why Diversity Matters in the Legal Profession

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 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 s...

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TDS on legal service received from outside India

Corporate Law - 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. ...

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Panchnama in Customs, Excise & Service tax proceedings

Corporate Law - 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...

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Service Tax on Service Provided By Senior Advocate

Corporate Law - 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 unde...

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Amendment in Service Tax on Legal Services wef 06.06.2016

Corporate Law - 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 cha...

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Advocates only can appear before Income Tax Authorities

Corporate Law - 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 Law and taxation,  Rajasthan Tax Bar Association have filed a petition before  Chief Commissioner of Income Tax (CCIT), Rajasthan and urged him  to not to allow any one […]...

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CBEC requiress Advocates for empanelment as Senior/Junior Standing Counsels to represent before Bombay HC

Corporate Law - The Customs and Central Excise Department requires Advocates for representation before the Hon’ble High Court of Bombay, Mumbai and other Statutory bodies/authorities like Tribunals/BIFR/AAIFR/DRT in the matters relating to Indirect Tax Laws. Practicing Advocates and retired officers of the Customs & Central Excise Department who are e...

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Ombudsman for Legal Sector

Corporate Law - Government is working on a Bill that envisages an Ombudsman to look into the complaints against lawyers and a Legal Services Board that would regulate law practices in the country. Giving this information in written reply to a question in Rajya Sabha, Shri Salman Khurshid, Minister of Law & Justice informed the House that a draft Bill tit...

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Government to Provide Trainning to Advocates under Rajiv Gandhi Adhivakta Prashikshan Yojna

Corporate Law - Government of India has evolved a Scheme named Rajiv Gandhi Adhivakta Prashikshan Yojna (Rajiv Gandhi Advocate’s Training Scheme) to be launched on 27 June, 2011. The Scheme envisages selection of 10 young practicing Advocates from each State every year for being imparted professional training. This initiative is in sync with the Supre...

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CA, CS, ICWA, Legal Professionals exempted from collecting service tax on accrual basis

Corporate Law - Ministry of Finance has today issued the above Notification amending Point of taxation Rules, 2011. Rules 7 has been substituted by a new Rule whereby, point of taxation in respect specified service providers which includes Chartered Accountants (individuals or proprietary firms or partnership firms) will be the date on which payment is ...

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HC cannot direct to include legal services by advocates in essential services

Imran Mohd. Salar Shaikh Vs State of Maharashtra and ors. (Bombay High Court) - 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,...

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Calcutta High Court stays Service Tax on Senior Advocate

Bar Association, High Court, Calcutta & Anr. Vs Union Of India & Ors (Calcutta High Court) - The petitioner is a designated Senior Advocate practising in this Court and challenges notifications bearing nos. 9/2016 and 18/2016, both dated March 1, 2016, seeking to amend previous notifications of June 30, 2012 pertaining to service tax....

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Delhi HC too stays Service Tax on Senior Advocates

Delhi High Court Bar Association And Anr. Vs Union Of India And Ors. (Delhi High Court) - 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) (i) (b) of Notification No.9/2016-ST, para 1(a) (iii) and (b) (iii) of Notification No.18/2016-ST and para 2 (1) (a) of Notification No.19/2016-ST be and is hereby stayed...

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Levy of service tax on advocates is Constitutional – Bombay HC

P.C. Joshi Vs Union of India (Bombay High Court) - It was claimed by the Petitioner P. C. Joshi who is an advocate by profession that section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 2009 and substituted by Finance Act 2011, proceeds to levy Service Tax on the Advocates....

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Legal profession is not business or trade – SC

Dhanraj Singh Choudahry Vs Nathulal Vishwakarma (Supreme Court of India) - 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 of honesty and not in the spirit of mischief-making or money-getting. An advocate's attitude towards and dealings with his client has to be scrupulously honest and fair....

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Extent of Tax payable by business entity on services provided by senior advocates

Notification No. 34/2016-Service Tax - (06/06/2016) - 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....

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Business entity liable to service tax on services provided by senior advocates

Notification No. 33/2016-Service Tax - (06/06/2016) - 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 ...

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CBEC notifies Tax Exemption on legal services provided by senior advocates

Notification No. 32/2016-Service Tax - (06/06/2016) - CBEC exempted services provided by a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year ...

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Reg. Stay on Service Tax on services provided by Senior Advocates

F.No.276/91/2016-CX.8A - (08/04/2016) - 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 Association; Gujarat High Court Stay Order dated 20.03.2016 in SCA No. 4296/2016; Calcutta High Stay Order in W.P. No. 291/2016- Filing of Transfer Petition in Supreme Court a...

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Recent Posts in "Legal Services"

Why Diversity Matters in the Legal Profession

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 s...

Read More
Posted Under: Corporate Law |

HC cannot direct to include legal services by advocates in essential services

Imran Mohd. Salar Shaikh Vs State of Maharashtra and ors. (Bombay High Court)

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,...

Read More

TDS on legal service received from outside India

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. ...

Read More
Posted Under: Corporate Law |

Panchnama in Customs, Excise & Service tax proceedings

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...

Read More
Posted Under: Corporate Law |

Service Tax on Service Provided By Senior Advocate

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 unde...

Read More
Posted Under: Corporate Law |

Amendment in Service Tax on Legal Services wef 06.06.2016

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 cha...

Read More

Services by Senior Advocates brought under Reverse Charge

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...

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Posted Under: Corporate Law |

FAQs on Services provided by Senior Advocates – Rollback

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:...

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Extent of Tax payable by business entity on services provided by senior advocates

Notification No. 34/2016-Service Tax (06/06/2016)

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....

Read More

Business entity liable to service tax on services provided by senior advocates

Notification No. 33/2016-Service Tax (06/06/2016)

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 fi...

Read More

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