Service Tax Not Leviable on Legal Services Provided by Advocate to Partnership Firm of Advocates
Last updated: 03 April 2026
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of Manisha Rajiv Shroff v. Union of India & Ors. [Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026] held that service tax was not leviable on legal services rendered by an individual advocate to a partnership firm of advocates in view of Notification Nos. 25/2012-ST and 30/2012-ST dated June 20, 2012, and consequently quashed the order-in-original confirming service tax liability and the consequential recovery proceedings, holding that the designated officer had acted without jurisdiction.
Citation :
Writ Petition (L)No. 1684 of 2026, order dated February 05, 2026
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Bimal Jain
Published in Service Tax
Views : 44
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