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Service tax on Legal Consultancy Service

Service Tax - By: - Ganeshan Kalyani - Dated:- 12-2-2016 Last Replied Date:- 1-3-2016 - As per Service Tax Rules, 1994, Legal Service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. Legal service would include advice, consultancy, technical assistance in legal matter and appearance before court and various judicial and quasi-judicial authorities. Service .....

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r Notification No.25/2012, legal service tax is exempt if service is provided by,- an arbitral tribunal to - Any person other than a business entity; or A business entity with a turnover up to rupees ten lakh in the preceding financial years an individual as an advocate or a partnership firm of advocates by way of legal services to,- an advocate or partnership firm of advocates providing legal services any person other than a business entity; or a business entity with a turnover up to rupees ten .....

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credit cannot be used for payment of service tax in respect of services where the person liable to pay tax is the service recipient. However, service tax discharged under reverse charge on legal service can be used as CENVAT credit for discharging the service tax liability on output taxable services and Central Excise duty. With the introduction of reverse charge mechanizm, the receiver of the service is liable to pay tax and to comply for all the statutory compliances in place of service provid .....

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