TMI BlogTaxability on Legal Services by an individual to Business entityX X X X Extracts X X X X X X X X Extracts X X X X ..... Legal services rendered by an individual to an business entity was non-taxable till the year 2011-12 and even prior to 1st July, 2012. The query is that whether the said services continue to be exempted or otherwise and under which provision. Plese note that I am not an Advocate to be exempted by virtue of reverse charge mechanism, Please advise. - Reply By Pramod Rai - The Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y = Legal service provided by an individual as an advocate or Partnership Firm of advocates to a business entity with a turnover not exceeding rupees ten lakh in the preceding financial year is exempted vide notification no. 25/2012 Dated 20/06/2012 (Sr. No. 6)w.e.f. 1-7-2012. - Reply By rajiv patkar - The Reply = What is the meaning of" by an individual as an advocate". The query is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an individual who is not an advocate and rendering legal services to business entity continues to be out of the service tax liabilty or otherwise for the year 2012-13 after crossing 10 lakhs receipt of payments w.e.f.01.07.2012 - Reply By LALIT MUNOYAT - The Reply = NO. Not exempt. In order to avail the exemption under entry 6(b) of the Mega Exemption the essential condition is that the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n providing service must be an advocate. Advocate has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961).By your own statement you are not an advocate and as such you services are taxable under Direct charge method. - Taxability on Legal Services by an individual to Business entity - Query Started By: - rajiv patkar Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22-7-2012 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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