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