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    <title>2026 (3) TMI 1641 - BOMBAY HIGH COURT</title>
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    <description>Legal services supplied by an individual advocate to a partnership firm of advocates were covered by notifications that exempted such services and placed any tax burden under the reverse charge framework with nil liability on the service provider. On that basis, the service tax demand against the advocate could not be sustained, as the order-in-original was contrary to binding notifications and passed without jurisdiction. The Bombay HC also treated the recovery notice as consequential to the unsustainable demand. The levy, the impugned order, and the recovery notice were quashed.</description>
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      <description>Legal services supplied by an individual advocate to a partnership firm of advocates were covered by notifications that exempted such services and placed any tax burden under the reverse charge framework with nil liability on the service provider. On that basis, the service tax demand against the advocate could not be sustained, as the order-in-original was contrary to binding notifications and passed without jurisdiction. The Bombay HC also treated the recovery notice as consequential to the unsustainable demand. The levy, the impugned order, and the recovery notice were quashed.</description>
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