Service tax on lawyer

This query is : Resolved

Vikas Goyal (Querist)
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19 February 2016 Hello friends,

I have query related to service tax applicability.

Is service tax applicable to a law firm/lawyer, providing legal or tax consultancy services to charitable institutes like schools, colleges, hospitals, society etc above 10 lacs per annum.??

Kindly provide your opinion on the same. Thank you.

Ganeshbabu K

Ganeshbabu K (Expert)
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19 February 2016 Service tax only applicable if service receiver is Business entity not applicable for charitable associations

Vikas Goyal

Vikas Goyal (Querist)
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19 February 2016 Thank you Ganesh.
It would helpful if you can specify some notification or circular in this regard. Thanks again.

Ganeshbabu K

Ganeshbabu K (Expert)
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20 February 2016 Notification no 25/2012 dated 20/6/12

Analysis
http://bcshettyco.com/files/docs/service%20tax%20on%20legal%20consultancy%20services.pdf