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Service Tax applicability on NHAI by Advocates, Service Tax |
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Service Tax applicability on NHAI by Advocates |
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I want to know whether service provided by an Advocate or association of advocates to NHAI falls under Service Tax net in the year 2011-12. As per the definition of the Act on Legal Consultancy, services provided by a person to a 'business entity' falls under the service tax net. Therefore, I want to know whether NHAI falls in the category of business entity. As NHAI is authority enacted by an ACT through Parliament.
Waiting for your quick reply. Posts / Replies Showing Replies 1 to 3 of 3 Records Page: 1
NHAI can't be treated at par with Business Entity. Hence, No Service Tax would be applicable in this scenario.
In my view, as per the definition of Legal consultancy services:
Service provided to: "to any person by a business entity" comes under the service tax net, hence service provided by a legal consultancy association to NHAI falls under the Service Tax net.
NHAI can't be treated as a business entity as it is an authority enacted by an act of parliament. Hence, no service tax will be applicable. Page: 1 Old Query - New Comments are closed. |
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