Dear Sir,
I want to know whether service provided by an Advocate or association of advocates to NHAI falls under Service Tax net in the year 2011-12. As per the definition of the Act on Legal Consultancy, services provided to 'business entity' falls under the service tax net. Therefore, I want to know whether NHAI falls in the category of business entity.
Waiting for your quick reply.
Advocates' Services to NHAI in 2011-12 Exempt from Service Tax Under Reverse Charge; NHAI Not a Business Entity A discussion on whether services provided by advocates to the National Highways Authority of India (NHAI) are subject to service tax in 2011-12 concluded that NHAI is not considered a business entity and thus not liable for service tax under reverse charge. Participants cited that NHAI, established by an Act of Parliament, meets the criteria for exemption as a government authority. It was suggested that services rendered to the government should generally be exempt from service tax to avoid unnecessary paperwork and litigation. An email was sent to the Central Board of Excise and Customs (CBEC) for further clarification. (AI Summary)
TaxTMI 
TaxTMI 
