Legal Services Exempt from Service Tax; Recipient Liable if Conditions Unmet, Court Voids Tax Orders as Beyond Jurisdiction.

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....Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt from service tax under specific circumstances. Additionally, if these services do not qualify for exemption, the liability shifts to the recipient under the reverse charge mechanism (RCM). - Senior advocates are also exempt from paying service tax, and the responsibility lies with the recipient of their services. - The court sets aside various orders, show-cause notices, and recovery notices issued by the tax department, as they are deemed to be without jurisdiction.....