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Service tax on Legal consultancy servi

Service Tax - Started By: - Ganeshan Kalyani - Dated:- 23-2-2016 Last Replied Date:- 24-2-2016 - Dear Experts, The legal consultancy service and chartered accountants service are both provided by qualified professionals. The first service is provided by advocates and the later by Chartered accountants. But a thought came in my mind as to why Legal service is brought under reverse charge but the chartered accountants service is not included. Please share your views in this regard. - Reply By CS S .....

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ot. Government might have thought better to phrase it as service provided by Advocates and service provided by Professionals so that one might not take the undue advantage of classifying as Legal Consultancy Services and availing Exemption. Look forward to other views as these concerns gives both ends querist and respondent to lean the intent of legislature. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = As told by CS Sanjay Notification No. 25/2012 gives exemption to the services of Advocate. .....

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h Sh.CS Sanjay Malhotra, Sir. It is relevant to add the contents of Board's letter which is extracted below:- D.O.F. No. 334/13/2009-TRU, dated 6-7-2009 (Extracts) 2.3 Legal Consultancy Service :- As in the case of management consultancy or engineering consultancy service, any consultancy, advice or technical assistance provided in any discipline of law is proposed to be subjected to service tax. However, the tax would be limited to services provided by a business entity to another busi .....

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uthority would also be kept outside this levy. Besides this, Advocate's sphere is far wider than C.A. There are restrictions on CAs. CAs like consultants (without Degree in law) can not appear before any court. CAs, C.S., Cost Accountants can represent their clients only in semi-judicial courts i.e. Commissioner (Appeals), CESTAT etc. whereas Advocates can represent their clients in Courts and semi-judicial courts. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Sh. CS Govindarajan ji, Than .....

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to service tax by themselves but Advocates are not freed from service tax by shifting their liability on recipient. I wonder no body have answered that question but rather have presented what is there is notification and provision. These provision were known to me. But I have had thoughts when I was thinking to write an article on legal services that why really the advocate professional are exempted from service when in real sense their business is also sky touching. Thanks. - Reply By Ganeshan .....

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article we should write to Board or PMO. direct. - Reply By Ganeshan Kalyani - The Reply = Thanks Sri Kasturi Sir for sharing your views. I agree that what policy makers had in mind while drafting the law would not known to us. But their decision would be conscious anf the reason would be strong in the interest of society and advocate fraternity. Thanks. - Reply By KASTURI SETHI - The Reply = Yes, Sir. I do agree. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Friends, None of us has dispute .....

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