2024 (12) TMI 950

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia a/w Advt. Ative Patel, Mr. Viraj Raiyani i/by M/s. AVP Partners. For the Respondents: Mr Subir Kumar, a/w Adv. Sangeeta Yadav, Adv. Abhinav Palsikarand Adv. Ashita Aggarwal. ORAL JUDGEMENT :-   (PER M. S. SONAK, J.) 1. Heard learned counsel for the parties. 2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s been set out to be 'Nil'. Similarly Notification No. 25/2012 dated 20th June, 2012, also clearly provides that the service provided by an individual advocate, partnership firm of advocates, by way of legal services being exempted from levy of service tax. 9. If the aforesaid position is to be the correct position, certainly the Designated Officer has acted without jurisdiction h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ayment of service tax on legal services provided by advocate was not sustainable.........." 10. We may observe that the notifications which are now placed for consideration of the Court are absolutely clear, they were not the subject matter of consideration in the case of Isha Kiran Jain (cited supra). We are thus of the considered opinion, that no useful purpose would be achieved in pres....