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Service tax on lawyers

sanjana.r (Student CA Final ) (135 Points)

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.

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5 Replies

Harendra Kumar (Tax Advisor ) (1326 Points)
Replied 22 May 2014

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

1 Like

CA Harshal Totla (Chartered Accountant) (2229 Points)
Replied 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..

1 Like

Piyush Mittal (Article Assistant) (63 Points)
Replied 22 May 2014

Reverse charge apply on lawyers...

1 Like

kailash (article) (161 Points)
Replied 22 May 2014

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

1 Like

Manoj Agarwal (Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com) (3456 Points)
Replied 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.

1 Like