Whether service tax is applicable on advocates

In most of the cases the advocates have been exempted and they will not charge service tax. However, in some cases, the service tax liability has been imposed on service receiver. Hence, in case advocate will charge service tax.

Legal services can be defined as any advisory or consultancy or assitance in any branch of law. With the introduction of RCM (Reverse Charge Mechanism) onus of ST payment is shifted to service recipient, thus exempting service provider. Its the legal service receiver who will be liable to pay ST & not the service provider.