Servicetax on litigation fees

A service provided by individual advocate or firm of advocates by way of legal service to any business entity located in taxable territory, 100% REVERSE charge.

As per notification 25/2012 in clause (6). Legal fees for lawyer is exempted in the following cases:

"Services provided by-
(b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-
     (i) an advocate or partnership firm of advocates providing legal services ;
     (ii) any person other than a business entity; or
     (iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or"

Hope i'm clear

Regards,

Ravi Kumar Somani