Exempting Advocates from Service Tax (Notification No. 25/2012-Service Tax)
The Finance ministry has issued a Notification No 25/2012 Service tax dated June 20,2012 exempting Advocates from Service Tax
This is what the Notification says :
Services provided by
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;
(b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-
(i) an advocate or partnership firm of advocates providing legal services ;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or
(c) a person represented on an arbitral tribunal to an arbitral tribunal