Service tax

Sorry for above interruption..

A supreme court judge is considered as a Senior advocate by the law.

Now, the exemptions to the service tax are recently ammended as follows

On or after 06.06.2016 service by senior advocate to (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees 10 lakhs in the preceding financial year is exempt from service tax.

If the service is provided to company whose turnover exceeds rupess 10 lakhs in preceding year, then tax is required to be paid on reverse charge(i.e.100%) by the business entity.

I hope my answer is justifiable.