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Name of Service |
Service Provider |
Service Receiver who deposits service tax |
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Legal Service |
Individual Advocate Or Firm of Advocate Or Arbitrary tribunal |
Any business entity Having turnover >10 lacs in last financial year |
Service Tax Applicability Till 31.3.2016
Service Provided to Non Business
Service Tax was exempt
Service Provided to Business
If turnover of business upto 10 lacs in last year
Service Tax was exempt
If turnover of business > 10 lacs in last year
Service tax is applicable.
Also reverse charge is applicable and receiver (business pays service tax)
Service tax from 1 April 2016 till June 5 2016
Concept of Senior Advocates and Normal Advocates was introduced
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Senior Advocate |
Other (Normal Advocates) |
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In this case,Normal Charge is Applicable And Service tax is to be deposited by Advocate |
In this case,Reverse Charge is Applicable And Service tax is deposited by Business receiving service |
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Service tax is exempt in case of
Service Provided to Non Business
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Service tax is exempt in case of · Service Provided to Non Business · If turnover of business upto 10 lacs |
Who is a Senior Advocate
It means an advocate who Supreme Court or High Court has given distinction of being Senior Advocate
An advocate may, with his consent, be designated as senior advocate if the Supreme Court or a High Court is of opinion that by virtue of his ability standing at the Bar or special knowledge or experience in law] he is deserving of such distinction.
(Notification 9/2016)
Service tax on Advocates from June 6,2016 onwards
Special provisions for Senior Advocates have been removed
Both Senior and Normal Advocates are taxed in similar manner
Service Provided to Non Business
Service Tax is exempt
Service Provided to Business
If turnover of business upto 10 lacs in last year
Service Tax is exempt
If turnover of business > 10 lacs in last year
Service tax is applicable.
Also reverse charge is applicable and receiver (business pays service tax)
Representative Service by Senior Advocates
It means senior advocate is representing the client in court before judge on behalf of normal advocate
In this case also, service tax is payable by client under Reverse charge
This is of course when client is business entity
(Summary of Notification 32/2016 ,33/2016 and 34/2016)
