Advocate or Arbitral Tribunals' Services

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..... n a business entity; or (iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or (c) a person represented on an arbitral tribunal to an arbitral tribunal; From 1.4.2016 to 05.06.2016 - Services provided by- (a) an arbitral tribunal to - (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business ent .....

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..... eanings and Definitions: (a) advocate has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961), (c) arbitral tribunal has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996), business entity means any person ordinarily carrying out any activity relating to industry, commerce or any other business or profession; (w) 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; (zdd) senior advocate‟ has the meaning assigned to it in s .....

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..... ber of an arbitral tribunal comprising many arbitrators and receiving an amount from the arbitral tribunal. Am I providing a service and required to pay service tax on such amount received? Arbitral tribunal comprising more than one arbitrator will constitute an entity by itself. Thus services of individual arbitrator when represented on such an arbitral tribunal will also constitute service by one person to another. However such service is exempt under sr. no. 6(c) of the mega notification. Further see: Clarification regarding leviability of service tax in respect of services provided by arbitral tribunal and members of such tribunal - Dated 18-5-2016 - Service Tax - Manuals - Ready reckoner - Law and practice - Reference Gu .....

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