23 April 2011
Service tax was introduced on Legal Consultancy Service from 01.09.2009 vide clause (zzzzm) of section 65(105) of the Finance Act, 1994. The coverage of taxable service was limited to service provided by a business entity to any other business entity and that too restricted to advise, consultancy or technical assistance in any branch of law, in any manner, but not for appearance before any court, tribunal or an authority. The Finance Act, 2011 has increased the scope of the levy by substituting the above referred section as
(i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner; (ii) to any business entity, by any person, in relation to representational service before any cout, tribunal or authority; (iii) to any business entity, by an arbitral tribunal, in respect of arbitration.
Though the finance bill has become an act on 8/4/2011, the effective date of the above amendment is not yet notified.
Guest
Guest
(Querist)
23 April 2011
thanks, so its not yet notified, so they dont have to pay is it