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This query is : Resolved 
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(Querist)
14 March 2013 Dear Sir/Ma'am,

An individual advocate is providing services to a society by way of legal services. Who will pay the service tax, if any....?
What would be the situation if the services are rendered by a firm of advocates....?

Thanks and regards
Sakshi
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Sumit Grover

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Sumit Grover (Expert)
14 March 2013 In my opinion, it shouldnt be taxable at all, by virtue of claue 6 of Mega exemption(N/N 25/2012), which exempts the legal services provided by advocate(properitor or partnership firm) to any person other than business entity....And it doesnt seem(from the facts stated in the query) that society is a business entity
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