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.

AI Summary

No Service Tax on Lawyer Appearances in India; Business Entity Legal Consultancy Exempt Too A query was raised about the applicability of service tax on lawyer services in India. It was clarified that no service tax is payable on services provided by lawyers, specifically for appearances before courts, tribunals, or authorities, as these do not fall under 'Legal consultancy service.' Another participant confirmed that if the service involves a 'Business Entity' providing legal consultancy to another 'Business Entity,' it would be categorized under legal consultancy services, but still exempt from service tax.