Taxability on Legal Services by an individual to Business entity

[rajiv patkar]

Legal services rendered by an individual to an business entity was non-taxable till the year 2011-12 and  even prior to 1st July, 2012.

The query is that whether the said services continue to be exempted or otherwise and under which provision. Plese note that I am not an Advocate to be exempted by virtue of reverse charge mechanism,

 

Please advise.

AI Summary

Legal Services Taxability: Non-Advocates Subject to Service Tax Post-July 2012; Exemptions for Advocates Under 2012 Notification A discussion on the taxability of legal services provided by individuals to business entities highlights that such services were non-taxable until mid-2012. The query focuses on whether these services remain exempt post-July 2012, especially for individuals who are not advocates. One response clarifies that legal services by advocates or advocate firms to businesses with turnover under ten lakh rupees are exempt per a 2012 notification. Another response emphasizes that individuals not recognized as advocates under the Advocates Act are not exempt and are subject to service tax under the direct charge method.