https://www.taxtmi.com/caselaws?id=752413 Karnataka HC held that individual advocates and partnership firms are exempt from service tax liability under applicable rules. Where Senior Counsel are engaged, service tax obligation falls on the recipient through reverse charge mechanism. Even when services fall outside exemption scope for business entities with turnover above Rs. 10 lakh, liability remains with recipient, not legal professional. Income from book sales constitutes goods sale, not service, thus outside service tax purview. Notary services income also exempt under similar principles. Revenue proceedings deemed without jurisdiction, making writ petition maintainable despite alternative remedies. Appeals allowed. en-us Mon, 22 Apr 2024 00:00:00 +0530 Fri, 10 May 2024 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752413 Karnataka HC held that individual advocates and partnership firms are exempt from service tax liability under applicable rules. Where Senior Counsel are engaged, service tax obligation falls on the recipient through reverse charge mechanism. Even when services fall outside exemption scope for business entities with turnover above Rs. 10 lakh, liability remains with recipient, not legal professional. Income from book sales constitutes goods sale, not service, thus outside service tax purview. Notary services income also exempt under similar principles. Revenue proceedings deemed without jurisdiction, making writ petition maintainable despite alternative remedies. Appeals allowed. Case-Laws Service Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752413