ST Liability

[gangadhar tatineni]

hi friends,

there was a small query....

as per the recent ammendments in the finance bill regards to ST

the fees which was recieved from the assessee in representation of the assesee before the IT authorities and other judicial authorities would come under the perview of ST...Being the CA in Profession

My Query IS...

IS LAwyer liable to pay service tax in relation to the matters represented by him on behalf of the assessee..Being Lawyer in Profession

The Query of mine should be resolved in the Systematic style to produce by me before Superior Authorities.... 

AI Summary

Lawyers Exempt from Service Tax for Court Appearances According to Recent Finance Bill Amendments A user inquired whether lawyers are liable to pay service tax for representing clients before tax and judicial authorities, following recent amendments in the finance bill. The response clarified that services provided by appearing before a court, tribunal, or authority do not attract service tax. It was further explained that the term 'business entity' includes associations, companies, or firms but excludes individuals, thereby exempting individual lawyers from this tax obligation.