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    <title>Service Tax liability under Reverse Charge Mechanism for Advocate Service</title>
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    <description>Reverse charge applies to advocate services received by a business entity whose preceding-year turnover exceeds the exemption threshold; a body corporate is liable under reverse charge regardless. &quot;Turnover&quot; is to be read as the entity&#039;s total turnover from all sources (goods and services), not merely service turnover, for determining availability of the exemption.</description>
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      <description>Reverse charge applies to advocate services received by a business entity whose preceding-year turnover exceeds the exemption threshold; a body corporate is liable under reverse charge regardless. &quot;Turnover&quot; is to be read as the entity&#039;s total turnover from all sources (goods and services), not merely service turnover, for determining availability of the exemption.</description>
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