Service tax on lawyers

Queries 1064 views 5 replies

Hi,

Is service tax applicable for lawyers/ law firms? If so, at what rate and from when was it effective?

Awaiting immediate responses.

Thanks in advance,

regards,

Sanjana.

Replies (5)
Sir, Service tax is not applicable for Lawyer or Lawyer Firm as per notification 30/2012.
Service recipient will be liable to pay S.Tax under Reverse charge mechanism in this case vide Notification 30/2012.. Also, the service recipient must be a Business entity for such levy..
Reverse charge apply on lawyers...
Reverse charge apply on. Business entities with 100% s.tax deduct and deposit by service receipient

An Advocate or a Firm of Advocates are not liable to pay service tax on legal services provided by them. If the service receipient is a business entity having turnover exceeding Rs. 10 Lacs in the preceding year, then due to reverse charge, such entity shall pay service tax @ 12.36% on the legal services received from Advocate.


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