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        Service Tax

        Legal Services / Services of an Advocate - Recovery of Service...

        Advocates Exempt from Service Tax: High Court Nullifies Orders for Recovery, Interest, and Penalties on Legal Services.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the taxable service in respect of services provided or to be provided by the individual advocate for a firm of advocates has been set out to be ‘Nil’. Similarly Notification No.25/2012 dated 20th June, 2012, also clearly provides that the service provided by an individual advocate, partnership firm of advocates, by way of legal services being exempted from levy of service tax. - Consequently, the order quashed and set aside.
                                Note: It is a system-generated summary and is for quick reference only.
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