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    <title>2021 (4) TMI 554 - ORISSA HIGH COURT</title>
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    <description>The Court directed the GST Commissioner to issue instructions refraining from issuing service tax/GST notices to practicing advocates exempt under the GST regime. Advocates were burdened with proving their exemption despite being exempt, requiring documentary evidence. The Court referenced a 2012 Notification stating advocates&#039; Nil service tax liability for legal services to businesses but noted continued demands for proof. Emphasizing the need for clear instructions, the Court sought compliance measures by the next hearing to prevent harassment of advocates.</description>
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      <description>The Court directed the GST Commissioner to issue instructions refraining from issuing service tax/GST notices to practicing advocates exempt under the GST regime. Advocates were burdened with proving their exemption despite being exempt, requiring documentary evidence. The Court referenced a 2012 Notification stating advocates&#039; Nil service tax liability for legal services to businesses but noted continued demands for proof. Emphasizing the need for clear instructions, the Court sought compliance measures by the next hearing to prevent harassment of advocates.</description>
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