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2016 (4) TMI 398 - HC - Service TaxChallenge to notifications bearing nos.9/2016, 18/2016 and 19/2016, all dated March 1, 2016 - Seeking amendment in previous notifications of June 30, 2012 pertaining to service tax - Payment of service tax by Senior Advocates on the basis of issue of memorandum of fees - Petitioner complains that though the Finance Bill, 2016 has not yet been passed and proposals are contained in such bill to alter the position pertaining to Senior Advocates, the impugned notifications seek to bring in the changes with effect from April 1, 2016 without affording the Parliament an opportunity to discuss the matters covered by the Finance Bill. Held that:- Prima facie, it appears that the changes sought to be brought about may unreasonably prejudice Senior Advocates. The impugned notifications will remain stayed insofar as such notifications pertain to the levy of service tax on Senior Advocates. Leave is granted for the petitioner to sue in a representative capacity. The petitioner will cause the gist of this petition to be advertised within a fortnight from date in two leading English dailies having national circulation. The advertisements will call upon Senior Advocates interested to oppose the cause to apply to be impleaded. Senior Advocates supporting the cause need not apply for being added as parties, unless it is perceived that the petitioner is not diligent in pursuing the same. - Petition disposed of
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