Taxability of legal service

Sir..
Service provided by Senior Advocate to individual Advocate or firm of Advocates
and vice versa

How to determine taxability in this scenario?
Replies (4)
Quick Summary
This discussion clarifies the taxability of legal services provided between senior advocates and individual advocates or firms. Initially, there was confusion regarding reverse charge liability. However, it's confirmed that under Notification No. 12/2017-CT(R), these services are generally exempted. There are also mentions of aggregate service value limits for IT Act and taxable service value limits annually that may be relevant.

As per Notification No.13/2017-CT R , recipient has to be discharged the liability on Legal Services.

Sorry for the above clarification.  As per Notification No.12/2017- CT R, the said services are exempted.

As per reverse charge
The aggregate of service value must not cross Rs.50 lakhs as per IT ACT and aggregate value of taxable value of service rendered must not cross Rs. 20 lakhs annually .

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
10 November 2026
FP&A Executive

Gujarat Guardian

Ankleshwar

CA Final

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
13 November 2026
Chartered Accountant - Fresher

Neeraj Bhagat & Co

New Delhi

CA

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details