Service tax on advocates

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This query is : Resolved

MANOJ KUMAR SHARMA (Querist)

30 November 2012 i am an advocate.service tax department send a letter to me to get registration if 100% liability is upon the business entity as a service receiver pls tell what to do ? with supporting noti. and circulars if possible.thanks in advance.

RENGARAJ R.K

RENGARAJ R.K (Expert)

30 November 2012 As per notification no.25/2012 dt 20.06.2012 advocate services are exempted and is coming under reverse charge.

6.Services provided by-

(a) an arbitral tribunal 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;

(b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-

(i) an advocate or partnership firm of advocates providing legal services ;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or

(c) a person represented on an arbitral tribunal to an arbitral tribunal;

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