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    <title>CHANGE IN EXEMPTION FOR LEGAL SERVICES</title>
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    <description>Amendment effective 1 April 2016 narrows the exemption for legal services by withdrawing exemption for services provided by a senior advocate to other advocates or law firms, making such services taxable on a forward charge basis where the senior advocate collects and remits service tax. Services by individual advocates or advocate firms otherwise continue under the earlier exemption or, where supplied to business recipients exceeding the turnover threshold, are taxable under reverse charge. Services by arbitral tribunals are taxable on business recipients above the threshold and exempt otherwise.</description>
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      <description>Amendment effective 1 April 2016 narrows the exemption for legal services by withdrawing exemption for services provided by a senior advocate to other advocates or law firms, making such services taxable on a forward charge basis where the senior advocate collects and remits service tax. Services by individual advocates or advocate firms otherwise continue under the earlier exemption or, where supplied to business recipients exceeding the turnover threshold, are taxable under reverse charge. Services by arbitral tribunals are taxable on business recipients above the threshold and exempt otherwise.</description>
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