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S.Tax liability on Advocate Service and Input status

Mathurthi RamKumar

Dear All,

Greeting of the day. Kindly confirm that S.tax liability on Advocate Services from 01.04.2016. How much limit and how much % will pay service receiver. Cenvat input can utilized for above payment.

Regards

M.RamKumar

Clarification on service tax for advocate services: reverse charge for most, forward charge for senior advocates. Notifications 09/16 & 18/16. The discussion addresses the service tax liability on advocate services effective from April 1, 2016. It clarifies that the service tax is fully borne by the service receiver under the reverse charge mechanism (RCM), with Cenvat credit available under certain conditions. However, services provided by senior advocates to other advocates or arbitral tribunals are subject to forward charge, making the service provider liable for the tax. Notifications No. 09/16 and 18/16 are referenced for further details. The conversation also highlights the rationale behind taxing senior advocates, emphasizing compliance and the potential future inclusion of other advocates under forward charge. (AI Summary)
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