Service tax on advocates

Amit Kumar (Querist) 07 November 2013 This query is : Resolved
What are the provisions of Service Tax in respect of services by Advocates. Is the limit of Rs 10 Lakhs applicable to them or not ?

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Vidhi Joshi (Expert) 07 November 2013
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http://www.itatonline.org/info/index.php/notification-exempting-advocates-from-service-tax/

BAALASUBRAMANNYAMM (Expert) 07 November 2013
Service Tax exempted upto 10 Lakhs of earnings in a financial year, as mentioned hereunder.

8) However if X is running a small business of trading in miscellaneous items of food and had supplied certain items of food to Y-his own brother- on credit and Y now refuses to make payment for the supply and A-an Individual advocate- is advising X against Y for recovery of the business debts, then X becomes a Business entity and the status of services of A would be as under:
If the turnover of X in the preceding financial year was not exceeding rupees ten lakh Exempt
If the turnover of X in the preceding financial year exceeded rupees ten lakh Taxable- service tax payable by X