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    <title>S.Tax liability on Advocate Service and Input status</title>
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    <description>Where legal services fall under the reverse charge mechanism, the service recipient is liable to discharge service tax and may avail Cenvat credit subject to conditions; small service threshold exemptions do not generally relieve the service recipient. Notifications in early 2016 altered the charge mechanism for certain senior advocate services, creating instances of forward charge and changing applicability for services to advocates, arbitral tribunals and business persons, while the existing dispensation for advocate firms and non-senior advocates remains.</description>
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      <description>Where legal services fall under the reverse charge mechanism, the service recipient is liable to discharge service tax and may avail Cenvat credit subject to conditions; small service threshold exemptions do not generally relieve the service recipient. Notifications in early 2016 altered the charge mechanism for certain senior advocate services, creating instances of forward charge and changing applicability for services to advocates, arbitral tribunals and business persons, while the existing dispensation for advocate firms and non-senior advocates remains.</description>
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