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of <h1>Service Tax Exemption Timeline for Advocates and Arbitral Tribunals Explained, Including Reverse Charge Mechanism Details</h1> From July 1, 2012, to June 5, 2016, services provided by arbitral tribunals and advocates were exempt from service tax if rendered to non-business entities or business entities with a turnover up to ten lakh rupees. From June 6, 2016, senior advocates' services to non-business entities or small business entities were also exempt. Services to larger business entities required tax payment on a reverse charge basis. Definitions are provided for terms such as 'advocate,' 'arbitral tribunal,' 'business entity,' and 'legal service.' Clarifications indicate that individual arbitrators within a tribunal are exempt from service tax under certain conditions.
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