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Services by Senior Advocates to Business Entities brought under Reverse Charge

Service Tax - By: - Bimal jain - Dated:- 11-6-2016 - Dear Professional Colleague, Vide the Union Budget, 2016, Service tax on Senior Advocates providing services to a Business Entity was brought under Forward charge w.e.f. April 1, 2016. However, Service tax on services provided by individual Advocates and firm of Advocates (other than Senior Advocates) to Business Entity continued to be under Reverse charge . Such amendment created hue and cry amongst the Senior Advocates, who approached the Ho .....

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tuted Entry No. 6(c) of the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012 ( the Mega Exemption Notification ), to exempt the services provided by a Senior Advocate by way of legal services to: Any person other than a Business Entity; or A Business Entity with a turnover up to ₹ 10 Lakhs in the preceding Financial Year. Erstwhile Entry No. 6(c) of the Mega Exemption Notification Substituted Entry No. 6(c) of the Mega Exemption Notification 6. Services provided by: (c) a sen .....

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ness Entities would be taxable under Reverse Charge The Central Government vide Notification No. 33 has amended Rule 2(1)(d) of the Service Tax Rules, 1994 ( the Service Tax Rules ), to bring the services provided by Senior Advocates under Reverse Charge Mechanism. It is further provided that in case of representational services by Senior Advocates, where the contract for provision of such service has been entered through another Advocate/ Firm of Advocates, and the Senior Advocate is providing .....

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services (D) in relation to service provided or agreed to be provided by,- (I)………, or (II) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates After item (D), the following item is inserted, namely:- (DD) in relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business en .....

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ntral Government vide Notification No. 34 has amended the Reverse Charge Notification No. 30/3012-ST dated June 20, 2012 ( the Reverse Charge Notification ) to include the above mentioned changes in Paragraph I thereunder. Further, in Paragragh II, in the Table, S. No. 5 has also been substituted to stipulate payment of tax by the recipient of the services provided by Senior Advocates under Full Reverse Charge i.e. 100% to be paid by the service recipient: Erstwhile S. No. 5 of the Reverse Charg .....

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