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Sunil Datte (Engineer)     14 October 2012

Is service tax liable to pay


An advocate running a consultancy firm (where he/she provides various services, like Tax, BOA, Legal Counselling and the turnover is less than 9 lakh, is he/she liable to register and pay for service tax in this case.

Your advice is appreciated(QFCACI) 


 6 Replies

Sivadas Chettur (Chartered accountant)     14 October 2012

There is an exemption for small service providers whose gross receipts are less than 10 Lac per year. Apart from this I think the services rendered by an individual advocate is not liable to tax . I shall confirm that later.

Sivadas Chettur (Chartered accountant)     14 October 2012

Yes. An advocate in practice as an individual is exempt from ST vide Mega exemption notification NO 25/2012 dt 20-06-2012. So you need not worry about ST at all.

Ashok Jogalekar (AGM-Indirect Taxation)     15 September 2013

The individual / firm of advocate/s is exempted from payment of service tax, but, the receiver of the service is liable to pay service tax under reverse charge mechanism.

vipin gaur (Asssistant manager admin)     19 November 2013

I want to know that Is there any service tax applies on EDC and IDC in property.


Ashok Jogalekar (AGM-Indirect Taxation)     20 November 2013

With regard to applicability of Service Tax on EDC / IDC charges following is position:


Sl. NO Charges  Rate of Service tax 
1 On Actual  Payment Basis Not Taxable (Provided Development charges , to the extent they are paid to state Government, or local bodies)
2 On Adhoc basis without disclosing actual charges Full amount is Taxable
3 Actual Charges plus own service charge   Only own service charges are taxable 

Harendra Kumar (A Practicing Lawyer)     02 December 2013

In my view A Individual & A Partnership Firm not eligible to pay and collection in way of Advocacy & consultancy and the receiver of the service is liable to pay service tax under reverse charge mechanism. 

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