Service Tax applicability on NHAI by Advocates

[Rajesh Sharma]

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.

AI Summary

Service tax on legal consultancy: whether a statutory authority qualifies as a business entity for taxability.
Whether service tax applies to legal services provided to the National Highways Authority depends on whether NHAI qualifies as a business entity under the definition of Legal Consultancy; contributors disagree, with some treating NHAI as a non-business statutory authority (no tax) and others treating services to NHAI as taxable.