Seeks to amend notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe extent of payment of service tax by a business entity as a recipient of services provided by senior advocates - 34/2016 - Service Tax

Service tax liability on representational legal services by senior advocates now attaches to business entities receiving those services.

The amendment clarifies that representational services provided by a senior advocate before any court, tribunal or authority to a business entity located in the taxable territory are treated as services provided to that business entity, including where the contract is entered through another advocate or firm; the business entity who is litigant, applicant or petitioner shall be treated as the person receiving the legal services for the purposes of the notification.