ST Liability, Service Tax

[gangadhar tatineni]

hi friends,

there was a small query....

as per the recent ammendments in the finance bill regards to ST

the fees which was recieved from the assessee in representation of the assesee before the IT authorities and other judicial authorities would come under the perview of ST...Being the CA in Profession

My Query IS...

IS LAwyer liable to pay service tax in relation to the matters represented by him on behalf of the assessee..Being Lawyer in Profession

The Query of mine should be resolved in the Systematic style to produce by me before Superior Authorities.... 

Posts / Replies

[Shivshankar Mishra]

"Any service which is provided by way of appearance before any court, tribunal or authority will not attract service tax. It has been provided in the budget that `business entity' shall include association of personnel, company or firm but will not include an individual," the release explained.