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Exempting Advocates from Service Tax (Notification No. 25/2012-Service Tax)

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

Service Tax Act

Indian Laws Bare Acts

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