Legal services/Advocate Service

Following Services are exempt

Service by Arbitrary Tribunal to

• a business entity with a turnover up to 10 lakh in the preceding financial year.
• any person other than a business entity; 

Service by Individual or Partnership Law firm to

• a business entity with a turnover up to 10 lakh in the preceding financial year.
• any person other than a business entity; 
• Other Advocates or Partnership firm

Service by Member of Arbitral Tribunal to

• Arbitral Tribunal

(NEW AMEDNEMNT-NOW THESE HAVE BECOME TAXABLE