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...
Finance Act, 2010 has expanded the scope of service tax of legal consultancy services w.e.f. 1st May, 2011 . It may be noted that representational services provided to individuals will continue to be exempt form levy of service tax. Also services provided by individuals to other individual shall remain outside the scope of taxable services. As a latest update, Delhi High Court has granted an interim stay on 29.4.2011 on levy of service tax individual lawyers rendering services to business entities on a Writ Petition No 2792 filed by Delhi based lawyers till next date of hearing ,ie, 23rd May, 2011. This may just be the beginning of long legal battle. Gauhati high court has also granted interim stay.
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 received.
Legal consultancy services means any service provided or to be provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner. Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service
The Legal Consultancy service was brought under Service Tax net from 01.09.2009. The Taxable service was defined under sub-clause (zzzzm) of clause (105) of Section 65 of the Finance Act, 1994. The Legal services provided to a business entity by any other business entity in relation to advice, consultancy or assistance in any branch of law were covered.
I have read the proposed Legal Practitioners Act, 2010 and the object may appear to be good, but, it will create so many problems and further damage the profession. When it comes improving the legal system, the unfortunate thing is that we are not addressing the root problem though we are interested to make laws. Except the issue of “All India Bar Council Examination” and the issue of Judicial Standards and Accountability Bill, I have not seen any practical and reasonable steps towards correcting our legal system and strengthening it.
Recently president of United States Barrack Obama has visited India and expressed his opinion that India has already ‘emerged’. We, Indians, know as to the achievements made and things we need to still achieve. We have so many issues to deal with in this country like political reforms, the issue of corruption, the education, health, extremism, naxalism and many other issues.
The legal system in India and the judiciary has reached a stage now where the public openly criticise the judiciary and the News Channels debate even the judgments delivered by the Constitutional Courts. It is an open fact in my opinion that the public opinion at the legal system in India and as to how the judiciary is not able to deliver results meeting the expectations of the public, has taken away the caution to be exercised while referring to the judiciary or the legal system. The respect can never forcibly be received and the respect should come voluntarily.
Since I was a student of law, I was hearing from many legal professionals and the people in the society that it is very difficult to make money in legal profession and survival would be really difficult. I have started my little journey in legal profession without any reference and the legacy. I have seen many and observed many advocates before lower courts, High Court and various other forums.
The Legal Services Authority Act, 1987 (`LSA’) was enforced with effect from 9th November,1995 after certain amendments were introduced by the Amendment Act of 1994 to the main act. The Act provides for scope of legal aid support for the economically weak, backward section and disabled persons . Legal Aid scheme was introduced by Justice P.N.Bhagawati under the Legal Aid Committee formed in 1971.
Foreign Law Firms are not eligible to open liaison offices or to practice law in India. Even giving an opinion on a legal matter amounts to “practise of law”. Non-Advocates cannot practise law.
