https://www.taxtmi.com/article/detailed?id=16076 Legal services rendered by an individual advocate to a partnership firm of advocates were held not liable to service tax in view of Notification No. 25/2012-Service Tax and Notification No. 30/2012-Service Tax dated 20 June 2012. The exemption covered legal services provided by an individual advocate or partnership firm of advocates to an advocate or partnership firm of advocates, and the reverse charge notification prescribed nil service tax on such legal services. On that basis, the designated officer lacked jurisdiction to proceed with the demand. en-us Wed, 25 Mar 2026 09:08:22 +0530 Wed, 25 Mar 2026 09:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16076 Legal services rendered by an individual advocate to a partnership firm of advocates were held not liable to service tax in view of Notification No. 25/2012-Service Tax and Notification No. 30/2012-Service Tax dated 20 June 2012. The exemption covered legal services provided by an individual advocate or partnership firm of advocates to an advocate or partnership firm of advocates, and the reverse charge notification prescribed nil service tax on such legal services. On that basis, the designated officer lacked jurisdiction to proceed with the demand. Articles Service Tax Wed, 25 Mar 2026 09:08:22 +0530 https://www.taxtmi.com/article/detailed?id=16076