Delhi HC: Woman's Right to a Shared Household Does Not Allow Indefinite Occupation of In-Laws' Home  ||  Delhi HC: Director Disputes in a Company Do Not Qualify as Genuine Hardship to Delay ITR Filing  ||  Delhi HC: ECI Cannot Resolve Internal Disputes of Unrecognised Parties; Civil Court Must Decide  ||  Bombay High Court: Senior Citizens Act Cannot be Misused to Summarily Evict a Son  ||  Chhattisgarh HC: Service Tax Refund Can't Be Denied on Limitation When Payment Was Made During Probe  ||  Supreme Court: If Tribunal Ends Case For Unpaid Fees, Parties Must Seek Recall Before Using S.14(2)  ||  SC: Article 226 Writs Jurisdiction Cannot be Used to Challenge Economic or Fiscal Reforms  ||  Supreme Court: Hostile Witness Testimony Can't Be Discarded; Consistent Parts Remain Valid  ||  Supreme Court: GPF Nomination in Favour of a Parent Becomes Invalid Once the Employee Marries  ||  Supreme Court: Candidate Not Disqualified if Core Subject Studied Without Exact Degree Title    

Business entities’ engaging senior advocates to pay service tax- (Ministry of Finance ) (06 Jun 2016)

MANU/DSTX/0043/2016

Service Tax

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.

‘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.

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.

Relevant : Service Tax (Third Amendment) Rules, 2016 MANU/DSTX/0041/2016 Exemption for individuals and low turnover entititesMANU/DSTX/0045/2016 Extent of service tax MANU/DSTX/0044/2016

Tags : SERVICE TAX   SENIOR ADVOCATE   REPRESENTATIONAL SERVICES   BUSINESS ENTITY  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved