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