2024 (8) TMI 154

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....ve list in the Finance Act, 1994. 2. It is the case of the petitioner that he is an advocate by profession and in terms of the order passed by this Court in W.P. No. 26096/2022 income from profession of advocacy cannot be the subject matter of demand of service tax and accordingly, the order in original is required to be set aside. 3. Sri. Aravind V. Chavan, learned counsel appearing for the respondents submits that though the legal question relating to non-taxability of income from legal profession under the Finance Act is concerned, the position as on date appears to be settled in terms of the order passed in W.P. No. 26096/2022, but however, in the present case, the income and expenditure accounts for the relevant years would indic....

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....or partnership firm of advocates who fall outside the exemption under the Notification 25/2012-ST, the person liable to pay service tax is the recipient of the service. 8. In terms of Notification No.30/2012-ST dated 20.06.2012, liability is imposed as follows: " ... The Central Government hereby notifies the following taxable services and the extent of service tax payable thereon by the person liable to pay service tax for the purposes of the subsection, namely: - I. xxx II. The extent of service tax payable thereon by the person who provides the service and any other person liable for paying service tax for the taxable services specified in paragraph I shall be specified in the following table, namely:-....