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Legal services by an senior advocate to another senior/junior advocate

govind joshi (Student CA Final ) (23 Points)

05 January 2017

Are legal services by one senior advocate to another senior/junior advocate taxable ?

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2 Replies

Abhishek Bhardwaj (CA Student IPCC) (10 Points)
Replied 05 January 2017

Dear Govind,

Advocate to Advocate services are always exempt from service tax, weather it is provided to any senior Advocate, junior Advocate, Firm of Advocate BY any individual Advocate or Firm of Advocate.

Thank You

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govind joshi (Student CA Final ) (23 Points)
Replied 05 January 2017

Dear Abhishek,

At present, there is exemption for legal services by advocates vide Maga exmeption as under:

“(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, 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 senior advocate by way of legal services 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;”.