2021 (4) TMI 554

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..... ses its concern that practising advocates should not have to face harassment on account of the Department issuing notices calling upon them to pay service tax/GST when they are exempted from doing so, and in the process also having to prove they are practising advocates. The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no n .....

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..... ped. 3. What the Court is concerned about is the deponent insisting that the Petitioner should have submitted documentary evidence to prove his claim that he is a practicing individual lawyer and does not come under the provision of GST or service tax. 4. A reference is made to a Notification dated 20th June 2012, in terms of which service tax liability of an individual advocate is Nil for .....

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..... sought time for instructions. 6. During the hearing, certain other advocates present in the Court stated that they too have received such notices. It appears that despite knowing fully well that advocates are not liable to pay service tax or GST, notices continue to be issued to them by the GST Commissionerate. 7. The Court expresses its concern that practising advocates should not have to .....

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