TMI Blog2017 (11) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... >Service tax on advocates - period from 1st April 2016 to 5th June 2016 - Reverse charge mechanism - fees payable to advocates - N/N. 30/2012-ST dated 20th June 2012 - Held that: - There is no prejudice caused to the Department for the simple reason that the service tax from 1st April 2016 itself ought to have been collected on reverse charge basis. If any client who has paid the fees of the Senio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as far as the period from 1st April 2016 to 5th June 2016 is concerned, the Respondents would still insist on collecting service tax from Senior Advocates on forward charge basis. 2. Counsel for the Petitioner points out that this Court, on 1st April 2016, passed an interim order whereby the impugned notifications were stayed but the Respondents were permitted to continue collecting service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recover the service tax in accordance with law. 4. The Court clarifies that the interim order dated 1st April 2016 is made absolute and will preclude the Respondents from hereafter raising any demand of service tax on a Senior Advocate in respect of the fees paid to such Senior Advocate for the period 1st April 2016 to 5th June 2016. 5. The writ petitions and the applications are accordingly di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|