Advocate or Arbitral Tribunals' Services

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....) a business entity with a turnover up to rupees ten lakh in the preceding financial year; (b) an individual as an advocate or a partnership firm of advocates by way of legal services to,- (i) an advocate or partnership firm of advocates providing legal services ; (ii) any person other than a business entity; or (iii) a business entity with a turnover up to rupees ten lakh in the preceding....

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....lating to industry, commerce or any other business or profession. Amending Notes: (w.e.f 1.4.2016) Services provided by a senior advocate to an advocate or partnership firm of advocates, and · A person represented on an arbitral tribunal to an arbitral tribunal; Service tax in the above instances would be levied under forward charge. However, the existing dispensation regarding legal servi....

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....turnover up to rupees ten lakh in the preceding financial year;]] Meanings and Definitions: (a) "advocate" has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961), (c) "arbitral tribunal" has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996), "business entity&quot....

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.... or as firms. Legal services provided by advocates or partnership firms of advocates are exempt from service tax when provided to the fallowings: ♦ an advocate or partnership firm of advocates providing legal services (same class of persons) ♦ any person other than a business entity ♦ a business entity with a turnover up to rupees ten lakh in the preceding financial year H....