Service tax on legal service

IF SOME LEGAL ADVISOR PROVIDER THEIR SERIVCE, THEN IS IT LIABLE FOR SERICE TAX, WHAT IS EXACT MEANING OF CIRCULAR 25/2012 REGARDING SERVICE ON LEGAL LAWYER
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Legal service

  • Services provided by individual advocate or a firm of advocates.
  • Service receiver should be a business entity.
  • Liability of service receiver is 100%.
  • Service provided to another advocate or firm of advocates; non business entity or business entity having turnover of less than Rs. 10 lacs in previous year exempted.

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