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TMI Blog2024 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... INCIPAL CHIEF COMMISSIONER OF CENTRAL TAX BENGALURU [ 2024 (5) TMI 466 - KARNATAKA HIGH COURT ] where it was held that 'individual lawyers and Partnership of firm of Advocates, Senior Advocates are exempted from payment of service tax under certain circumstances.' The impugned order is liable to be set aside - the matter is relegated to the stage of hearing after show cause notice - petition disposed off by way of remand. - HON'BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner : (By Sri. Bhaskar Gowda N M., Advocate) For the Respondents : (By Sri. Aravind V. Chavan, Advocate) ORDER PER Petitioner has called in question the validity of the order in original at Annexure-A whereby the Authority concerned, has raised a demand r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has exempted certain taxable services from the whole of the service tax leviable under Section 66B of the Finance Act, 1994. Amongst the services exempt, it includes services of legal professionals consisting of Partnership Firm of Advocates or an individual Advocate other than a Senior Advocate. Clause 6(b) of the Exemption Notification1 provides as follows: (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 entity with a turn over up to rupees ten lakhs in the preceding Financial Year; 7. Even where individual advocates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act for provision of such service has been entered through another advocate or a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be. Accordingly, it is clear that where Senior Counsel are engaged, the obligation to pay service tax is on the recipient of such services. If that were to be so, there is no obligation on the Senior Counsel to pay service tax. 10. In light of the above, individual lawyers and Partnership of firm of Advocates, Senior Advocates are exempted from payment of service tax under certain circumstances. 5. Taking note of the legal position as would emanate from the order passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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