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    <title>2024 (2) TMI 355 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC allowed petition challenging service tax recovery order against individual advocate. Court found procedural illegalities and breach of natural justice as petitioner was denied proper hearing opportunity. HC held that under Central Government notifications dated 20th June 2012, services provided by individual advocates are exempt from service tax levy, with taxable service being &quot;Nil.&quot; Since Designated Officer acted without jurisdiction and contrary to clear notifications, court quashed the impugned order rather than remanding matter.</description>
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      <description>Bombay HC allowed petition challenging service tax recovery order against individual advocate. Court found procedural illegalities and breach of natural justice as petitioner was denied proper hearing opportunity. HC held that under Central Government notifications dated 20th June 2012, services provided by individual advocates are exempt from service tax levy, with taxable service being &quot;Nil.&quot; Since Designated Officer acted without jurisdiction and contrary to clear notifications, court quashed the impugned order rather than remanding matter.</description>
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