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    <title>Service tax on Legal consultancy servi</title>
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    <description>Services by individual advocates or advocate firms are exempt from service tax in many circumstances while consultancy or advisory services rendered by non-advocate professionals (such as chartered accountants, company secretaries, cost accountants or corporate legal firms) are taxable. Where taxable, the obligation to pay may be placed on the business-entity recipient under the reverse charge mechanism, with application framed by notifications and turnover-based conditions.</description>
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      <description>Services by individual advocates or advocate firms are exempt from service tax in many circumstances while consultancy or advisory services rendered by non-advocate professionals (such as chartered accountants, company secretaries, cost accountants or corporate legal firms) are taxable. Where taxable, the obligation to pay may be placed on the business-entity recipient under the reverse charge mechanism, with application framed by notifications and turnover-based conditions.</description>
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