2025 (5) TMI 74

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...., 2021 demanding service tax amounting Rs. 2,14,600/- for the Financial Year 2015-16 in terms of Section 73 of the Finance Act, 1994. This was followed by the notice of recovery dated 28th January, 2025 amounting service tax of Rs. 2,14,600/- and penalty of Rs. 2,34,600/- plus interest by the Superintendent (ARC), GST and Central Excise, Bhubaneswar-II Division (Annexure-3 & 5 respectively). 3. The Petitioner prays to quash the aforesaid notices with a direction to the Opposite Parties restraining them from such action on their part since he is an individual legal practitioner. 4. The Department (Opposite Parties) have filed their counter stating that the demand-cum-show cause notice under Annexure-3 was issued to the Petitioner under....

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....s concerned......" 6. Pursuant to the aforesaid direction of the court dated 31st March, 2021 the Department filed its affidavit enclosing copy of its instruction issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the services provided by an advocate or a Partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax. Paragraph 4 to 6 of said instructions as quoted in order dated 22nd April, 2021 of WP(C) No.27727 of 2020 are reproduced below:- "4. In view of above it is clearly instructed to all the field formations that utmost diligenc....