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...
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
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.
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 and seeking vacation of stay against various High Court Orders staying the levy of Service Tax on legal services provided by Senior Advocates- reg.
In 2009 the Union Budget introduced service tax for advocates & legal services on receipts basis with effect from 01/09/2009 to 31/03/2012.Govt impose service tax on services provided or to be provided to any business entity, in relation to advice, consultancy or assistance in any branch of law excluding appearance before any court, tribunal or authority and the term ‘business entity’ has been defined to include association of persons, body of individuals, company or firm but does not include an individual.
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 and the Respondents are directed to continue the reverse charge mechanism for payment of service tax for Senior Advocates under Notification No.30/2012-ST.
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.
Through this amendment the government has charged service tax on service provided by senior advocates on forward basis (i.e. service tax will be charged by senior advocates to their clients). Hence, they can utilize their Cenvat Credit by output service tax.
As per Service Tax Rules, 1994, ‘Legal Service’ means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.
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.
CA Tarannum Khatri Definition of legal service As per Notification No. 25/2012-Service Tax, Dated – 20th June, 2012 “Legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority” (Before 1/7/2012 representative service was exempt) […]
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