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

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;”.