Seeks to amend Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates - 33/2016 - Service Tax
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Tax liability for senior advocate representational services now rests with the business entity recipient located in the taxable territory. The amendment to Service Tax Rules, 1994 designates the business entity recipient located in the taxable territory as the person liable to service tax for representational services provided by a senior advocate before any court, tribunal or authority, including where the contract is entered through another advocate or firm and the senior advocate provides the service.
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.
Tax liability for senior advocate representational services now rests with the business entity recipient located in the taxable territory.
The amendment to Service Tax Rules, 1994 designates the business entity recipient located in the taxable territory as the person liable to service tax for representational services provided by a senior advocate before any court, tribunal or authority, including where the contract is entered through another advocate or firm and the senior advocate provides the service.
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