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    <title>Taxability on Legal Services by an individual to Business entity</title>
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    <description>Notification No. 25/2012 exempts legal services provided by an individual as an advocate or a partnership firm of advocates to a business entity with turnover below the notified threshold; the exemption depends on the meaning of Advocate in the Advocates Act, 1961. Services rendered by persons who are not advocates fall outside this exemption and are taxable under the Direct charge mechanism.</description>
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      <description>Notification No. 25/2012 exempts legal services provided by an individual as an advocate or a partnership firm of advocates to a business entity with turnover below the notified threshold; the exemption depends on the meaning of Advocate in the Advocates Act, 1961. Services rendered by persons who are not advocates fall outside this exemption and are taxable under the Direct charge mechanism.</description>
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