Applicability of Service tax on legal services

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Simran Katyal (Querist)
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06 July 2016 Dear Concerned Person, As per Service tax notification no. 34/2016 dated 06.06.2016, the legal services provided by an individual / firm of advocates, other than the representational services provided by a senior advocate, are taxable under reverse charge. But, what will be the taxability if the representational services are provided by senior advocate. Also, what will be the cases where service tax will be applicable on legal services under forward charge. Kindly clarify. Thanks alot.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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07 July 2016 Both representational service and legal service provided by senior advocate to a business entity (having turnover exceeding Rs. 10 lakhs in the previous year), is liable to service tax under reverse charge and the service tax in such cases is payable by such business entity receiving such service.

Simran Katyal

Simran Katyal (Querist)
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07 July 2016 Thanks alot. And will there be any case, when legal services will be taxable under forward charge, and hence the service provider shall collect and deposit tax?

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