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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Ministry of Finance <br /><br /> Business entities’ engaging senior advocates to pay service tax<br /><br /> MANU/DSTX/0043/2016 - (06 Jun 2016)<br /><br /> </td> </tr> <tr> <td align="left" valign="top"></td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>After appearing to relent on charging service tax when soliciting the services of a senior advocate, the Ministry of Finance confirmed imposition of the levy. <BR><BR> ‘Representational services’ tendered by a senior advocate, whether directly or indirectly to a business entity, will be chargeable to service tax, payable by the litigant.<BR><BR> However, the same will only be payable when the recipient of said services is a business entity with a turnover of Rs. 10 lakhs and greater.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Service Tax (Third Amendment) Rules, 2016 <manuid>MANU/DSTX/0041/2016</manuid> Exemption for individuals and low turnover entitites<manuid>MANU/DSTX/0045/2016</manuid> Extent of service tax <manuid>MANU/DSTX/0044/2016</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : service tax, senior advocate, representational services, business entity</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>