https://www.taxtmi.com/caselaws?id=787902 Binding notifications under the Finance Act, 1994 exempt legal services provided by an individual advocate or partnership firm of advocates, and where tax applies under reverse charge the liability falls on the recipient, not the advocate. Proceedings that sought to fasten service tax liability on the advocate, including the show cause notice, order and recovery communication, were contrary to those notifications and lacked jurisdiction. The service tax demand and recovery action were therefore quashed and set aside, and the writ petition was allowed. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787902 Binding notifications under the Finance Act, 1994 exempt legal services provided by an individual advocate or partnership firm of advocates, and where tax applies under reverse charge the liability falls on the recipient, not the advocate. Proceedings that sought to fasten service tax liability on the advocate, including the show cause notice, order and recovery communication, were contrary to those notifications and lacked jurisdiction. The service tax demand and recovery action were therefore quashed and set aside, and the writ petition was allowed. Case-Laws Service Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787902