<h1>Legal Services Exempt from Service Tax; Outsourcing Legal Work Not Considered Business Support Service, Confirms Finance Ministry.</h1> The Board clarified that services provided by lawyers in their professional capacity are not subject to Service Tax. This clarification addresses concerns about whether outsourcing legal work to associates by law firms falls under Business Support Service. The Finance Minister and the Empowered Committee of State Finance Ministers have confirmed that legal services are not currently taxable, aligning with the scope of taxable services outlined in previous communications. The Commissionerate of Service Tax in New Delhi supports this position, ensuring legal services remain exempt from Service Tax.