https://www.taxtmi.com/caselaws?id=763370 Binding exemption notifications were applied to legal services supplied by individual advocates and partnership firms, with Notification No. 25/2012 treating such services as exempt from service tax. Following an earlier coordinate bench decision, the Bombay HC noted that the authority could not act contrary to the exemption and that the impugned demand and letter were without jurisdiction. The challenged action was therefore unsustainable in writ jurisdiction, and the service tax demand on legal services was quashed and set aside. en-us Tue, 17 Dec 2024 00:00:00 +0530 Wed, 18 Dec 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763370 Binding exemption notifications were applied to legal services supplied by individual advocates and partnership firms, with Notification No. 25/2012 treating such services as exempt from service tax. Following an earlier coordinate bench decision, the Bombay HC noted that the authority could not act contrary to the exemption and that the impugned demand and letter were without jurisdiction. The challenged action was therefore unsustainable in writ jurisdiction, and the service tax demand on legal services was quashed and set aside. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763370