Bombay HC: Can’t Entertain Application Increasing Valuation of Suit if Pecuniary Jurisdiction Lost  ||  Bom. HC: Information of Previous Bail Applications And Orders to Be Give in All Bail Applications  ||  Cal. HC: Clause in GCC Specifying App. of Officers For Arbitration Violative of S. 12(5) of A&C Act  ||  Cal HC: High Court Lacks Jurisd. When Application u/s 9A of A&C Act Filed Before Commercial Court  ||  All. HC: Jurisdiction of GST & Central Excise Supt. Limits to Matters Not Exceeding Rs. 10 Lakh  ||  Delhi High Court: Legal Database’s Subscription Can’t Be Considered as Transfer of Copyright  ||  Centre Notifies Date for Enforcement of Criminal Laws Replacing IPC, CrPC, Evidence Act  ||  Delhi High Court: Legal Database’s Subscription Can’t Be Considered as Transfer of Copyright  ||  Del HC: Incorrect to Deny Benefits to Construction Workers For Failing to Pay For Renewal of Regist.  ||  Mad. HC: Under NDPS Act, Conscious Possession With Physical Possession Essential Element For Offence    

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 2024 - All Rights Reserved