Services provided by Advocates - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 5 Services provided by Advocates Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.5 ) From 7/1/2012 to 31.3.2016 In respect of services provided or agreed to be provided by individual advocate or a firm of advocates by way of legal services Taxable services provided or agreed to be provided by an individual advocate or a firm of advocates by way of legal services to any business entity located in the taxable territory; From 1.4.2016 to 5-6-2016 - Not. 18/2016 - Dated 1-3-2016 in respect of services provided or agreed to be provided by a firm of advocates or an individual advocate other than a senior advocate by way of legal services Taxable services provided or agreed to be provided by a firm of advocates or an individual advocate other than senior advocate, by way of legal services to any business entity located in the taxable territory; From 6.6.2016 - Not. 34/2016 - Dated 6-6-2016 In respect of services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly Taxable services provided or agreed to be provided by an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates to any business entity located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Section 65B(17) business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession; As per clause (a) of para 2 of Notification no.25/2012-ST, dated 20-6-2012 - Advocate means, meaning assigned to it in clause (a) of subsection (1) of section (2) of the Advocates Act, 1950. As per Section (2) of the Advocates Act, 1950- advocate means an advocate entered in any roll under the provisions of this Act. Section 24 of the Advocates Act states the eligibility criteria for a person who may be admitted as an advocate. As per this section, a person who had obtained a degree in Law from ay University in India or from any University outside the territory of India which is recognised for the purpose of the Advocates Act by the Bar Council of India is eligible for making an application to the Bar Council for enrolling himself as an advocate. As per clause (a) of para 2 of Notification no.25/2012-ST, dated 20-6-2012 - legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.