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Service tax on lawyers

Queries 1238 views 5 replies

sanjana.r

Student CA Final

135 Points Posted on 22 May 2014

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)

Harendra Kumar

Tax Advisor

1326 Points Posted on 22 May 2014

Sir, Service tax is not applicable for Lawyer or Lawyer Firm as per notification 30/2012.

CA Harshal Totla

Chartered Accountant

2229 Points Posted on 22 May 2014

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..

Piyush Mittal

Article Assistant

63 Points Posted on 22 May 2014

Reverse charge apply on lawyers...

kailash

article

161 Points Posted on 22 May 2014

Reverse charge apply on. Business entities with 100% s.tax deduct and deposit by service receipient

Manoj Agarwal

Service Tax Consultant Rourkela Service

3456 Points Posted on 23 May 2014

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.