Advocate or Arbitral Tribunals' Services

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..... i) a business entity with a turnover up to rupees ten lakh in the preceding financial year; (b) an individual as an advocate or a partnership firm of advocates 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 entity with a turnover up to rupees ten lakh in the precedin .....

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..... elating to industry, commerce or any other business or profession. Amending Notes: (w.e.f 1.4.2016) Services provided by a senior advocate to an advocate or partnership firm of advocates, and · A person represented on an arbitral tribunal to an arbitral tribunal; Service tax in the above instances would be levied under forward charge. However, the existing dispensation regarding legal serv .....

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..... turnover up to rupees ten lakh in the preceding financial year;]] Meanings 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&quo .....

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..... s or as firms. Legal services provided by advocates or partnership firms of advocates are exempt from service tax when provided to the fallowings: ♦ an advocate or partnership firm of advocates providing legal services (same class of persons) ♦ any person other than a business entity ♦ a business entity with a turnover up to rupees ten lakh in the preceding financial year .....

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..... iding 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: Clar .....

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