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service tax query

Shikha Bajaj (CA ) (433 Points)

25 December 2009

Is service tax applicable in case of receipts/fees recd. by solicitors & attorneys?

Thanks in advance!

Rgds

Shikha

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10 Replies

EKALABYA TALUKDAR (SERVICE TAX CONSULTANT) (666 Points)
Replied 25 December 2009

IF THE SOLICITOR OR ATTORNEY TAKE THE FEES IN HIS PERSONAL NAME, THEN IT DOES NOT ATTRACT ANY SERVICE TAX

BUT IF THE SOLICITOR OR ATTORNEY IS REGISTERED AS A FIRM AND BILLS TO THE PARTY ON BEHALF OF THE FIRM, IT OBVIOUSLY ATTRACTS SERVICE TAX

CA Harbinder (CA ) (1245 Points)
Replied 26 December 2009

I DIDN'T AGREE WITH THE EKLABYA.

EVEN IF THE SOLICITOR OR ATTORNEY TAKES THE FEES IN THE NAME OF HIMSELF SERVICE TAX IS APPLICABLE, PROVIDED IT IS NOT TAKEN ILLEGALY. IN THE OTHER WORDS IT IS NOT TAKEN AS A BRIBE.

THANKS

Sneha (SERVICE ) (417 Points)
Replied 26 December 2009

The service tax is applicable if the service is provided by a business firm to another, for individuals it is not applicable.

Bharat Khurana (Student) (153 Points)
Replied 26 December 2009

Now service tax is applicable on services provided by a solicitor. So service tax shall be charged on the fee charged by solicitor.

VIPUL (ARTICLE ASSITANT) (68 Points)
Replied 26 December 2009

services tax is to charged on the services provided in any branch of law, It has some exceptions like if the attorneys and solicitors provides services in the court of law means before the judge or tribunal then whether is a firm of solicitors or single solicitor service tax will not apply.but if the solicitor is giving advice or consultancy to others then their are four conditions.

firm to firm-taxable

firm to individual-not taxable.

individual to firm -not taxable

individual to individual-not taxable