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“ Summary of service tax provisions on legal services”

 

Legal consultancy Services till 01-07-2012

 

 Period

Provider

Receiver

Nature

1-7-10 to 30-4-11

Business entity

Business entity

Advice, consultancy or assistance in any branch of law in any manner

1-5-11 Onwards

Business entity

Any Person

Advice, consultancy or assistance in any branch of law in any manner

Any Person

Business entity

Representational services before any court, tribunal or authority

Arbitral Tribunal

Business entity

In respect of arbitration

 

“Business entity” includes an association of persons, body of individuals, company or firm, but does not include an individual

 

Legal Services by Advocate w.e.f. 01-07-12

 

Service by

Criteria

Taxability

Remarks

Service by Individual advocate/ Partnership firm of advocates

Advocate or partnership firm of advocates providing legal services

Exempted

 

Non Business Entity

Business entity with a turnover <= 10 lac in Previous year

Business entity with a turnover >10 lac in Previous year

Taxable

Liability under reverse charge of Service Recipient

 

Definition

  • “Advocate” has the meaning assigned to it in Sec 2(1)(a) of the Advocates Act, 1961

 

  • ”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.

 

Note

In case of services by non advocates, same will be taxable and the “Service Provider” will be liable to pay tax

 

More details about Legal Services