The services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax. Order issued by department has been quashed.
GST/Service Tax on Legal Service — The petitioner-advocate challenged the notice received from the respondent. The court in its order dated 31.03.2021 has directed the Commissioner GST to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned. The Principal Commissioner, GST submitted copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating that the services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax.
Held that:- The Hon’ble High Court quashed the impugned notices.
The services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax. Order issued by department has been quashed.
GST/Service Tax on Legal Service — The petitioner-advocate challenged the notice received from the respondent. The court in its order dated 31.03.2021 has directed the Commissioner GST to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned. The Principal Commissioner, GST submitted copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating that the services provided by an advocate or a partnership firm of advocates providing legal services to any person other than a business entity and to a business entity with a turnover up to rupees ten lakhs in the preceding financial year are exempted from levy of service tax.
Held that:- The Hon’ble High Court quashed the impugned notices.