applicability of service tax on lawyer services

[gaurav kumar]

Wheather service tax is leviable on lawyer services. if so, from which date such provision is applicable.

[rishi mohan]

In india there is no service tax payable on services provided by a Lawyer.

Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service under the head "Legal consultancy service" as per clause 65(105)(zzzzm).

[Brijesh Verma]

Rightly said, legal consultancy service is the correct category if the query relates to a ''Business Entity" providing service to another "Business Entity"

AI Summary

Service tax on legal services: court appearances are excluded from taxable legal consultancy services, so levy does not apply. Services by lawyers are not subject to service tax in India; appearances before a court, tribunal or authority do not amount to a taxable service under the legal consultancy service category, and the same exclusion applies when services are provided between business entities.