If Bill raised by a C A service tax would be charged or not

Hi

My views

1. As per service tax rules the person is liable to pay /charge Service tax when turnover(gross) is cross 10 lacs.
2. If A is paying on behalf of B as pure agent so there is no liablity of Service Tax.
3. If A is charges as his Professional fee(and he is registered under service tax auth) is liable for charge Service Tax on that bill.

A (Practicing CA) will raise the bill to B (Client) only our Service charges. A will not raise the bill to B of service provided by C (Individual Advocate). C will charge the bill to B. (Service Tax will not be applicable on any service of appearance before any court of law or any statutory authority).