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 by a person to a 'business entity' falls under the service tax net. Therefore, I want to know whether NHAI falls in the category of business entity. As NHAI is authority enacted by an ACT through Parliament.
Waiting for your quick reply.
Debate on Whether Services to NHAI by Advocates Were Taxable in 2011-12 Under Legal Consultancy Services Definition. A discussion on a forum addressed whether services provided by advocates to the National Highways Authority of India (NHAI) were subject to service tax in 2011-12. The query questioned if NHAI, an authority established by an act of Parliament, qualified as a 'business entity' under the legal consultancy services definition, which would subject it to service tax. Two respondents argued that NHAI should not be considered a business entity, thus exempting it from service tax. However, one participant believed that services to NHAI fall under the service tax net, as per the legal consultancy services definition. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
