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Service Tax - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

HC ruled in favor of the petitioner, a legal practitioner, ...


Legal Practitioner Wins Service Tax Exemption for Professional Income, Preserving Tax Rights for Other Revenue Streams

May 2, 2025

Case Laws     Service Tax     HC

HC ruled in favor of the petitioner, a legal practitioner, quashing the service tax demand notice for income derived from legal services. The court held that as an individual lawyer, the petitioner is exempted from service tax levy on professional income. However, the department retains the right to assess and levy service tax on income from house property, as disclosed in the petitioner's income tax returns. The writ petition was disposed of with specific directions allowing potential future taxation on non-legal income sources.

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