A lawyer eligible to pay serv tax

Hi Kaushik,

The Services provided by Advocates has to be seen in two aspects :-

1. Mega exemption- Legal Services provided by advocates to specific persons is exempt see notification no. 25/2012

2. Reverse charge- The advicates are never liable to pay tax if they provide legal services, only recipient has to pay tax if the recipient is a business entity located in the taxable territory see notification no. 30/2012

Thanks 

An Advocate, individually, or firm of advocates, providing legal services are not liable to pay service tax, irrespective of there turnover. 

If service is provided to a business entity, whose taxable turnover exceeded Rs. 10 Lacs in the preceding FY, then the business entity is liable to pay 100% service tax as service receipient vide Not. No. 30/2012. 

Note that business entity include individuals, partnership firms, LLP, society, body corporate, etc.

Regards,

Manoj