Service tax on clerical charges of advocate

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hello

 

please clarify whether service tax shall be payable on clerical charges of advocate apart from advocate services . and a seperate bill is raised for clerical charges?

 

Replies (2)

Yes, Service Tax needs to be paid on clerical charges if that clerical charges are in relation to advice, consultancy or assistance in any branch of law. For reference read Notification No.30/2012-ST along with Rule 2(cca) of Service Tax Rules, 1994. 

If separate bill is issued for the clerical charges then service tax may not be liable to be paid, assuming that the same is not in the nature of legal services as rightly pointed out by Deepak.

Regards,

Ravi Kumar Somani


CCI Pro

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