2021 (1) TMI 704

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..... rship frm of advocates by way of legal services are exempt from the charge of service tax. That apart, there is a provision for recovering service tax from the service recipient. Ignoring the above, the impugned show cause cum demand notice has been issued mechanically. We direct as an interim measure, there shall be stay of the impugned show cause cum demand notice dated 28.12.2020 until furth .....

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..... bmitted that petitioner is an advocate by profession. Central Government has issued several exemption notifications whereby services provided by an individual as an advocate or as a partnership frm of advocates by way of legal services are exempt from the charge of service tax. That apart, there is a provision for recovering service tax from the service recipient. Ignoring the above, the impugned .....

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