https://www.taxtmi.com/article/detailed?id=6224 Notification No. 25/2012 exempts services by arbitral tribunals, individual advocates, and advocate firms when the recipient is a non business person or a business entity below the small business turnover threshold; services to business entities above that threshold are taxable. Definitions of arbitral tribunal, advocate, legal services and business entity determine scope. Taxable legal services are payable under reverse charge by the service receiver, and such services qualify as input services for CENVAT credit subject to applicable rules. en-us Mon, 20 Apr 2015 10:55:45 +0530 Mon, 20 Apr 2015 10:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6224 Notification No. 25/2012 exempts services by arbitral tribunals, individual advocates, and advocate firms when the recipient is a non business person or a business entity below the small business turnover threshold; services to business entities above that threshold are taxable. Definitions of arbitral tribunal, advocate, legal services and business entity determine scope. Taxable legal services are payable under reverse charge by the service receiver, and such services qualify as input services for CENVAT credit subject to applicable rules. Articles Service Tax Mon, 20 Apr 2015 10:55:45 +0530 https://www.taxtmi.com/article/detailed?id=6224