Service tax on advocates
Guest
(Querist) 13 January 2015
This query is : Resolved
Hi all,
WRIT PETITION NO.1927 OF 2011 Writ Petition under Article 226 of the Constitution of India pertaining to Service Tax on Advocates has been dismissed by the Bombay High Court through its judgment, dated 15 December 2014.
The present writ petition was filed to seek declaration of the impugned provisions in section 65(105) (zzzzm) of the Finance Act, 1994 as inserted by the Finance Act, 2011 as null & void. The writ sought to challenge levy of Service Tax on Advocates. Section 65(105)(zzzzm) of the Finance Act, 1994 as inserted by the Finance Act 2009 and substituted by Finance Act 2011, proceeds to levy Service Tax on the Advocates. The amendment to Finance Act as mentioned levies, assesses and recovers Service Tax from Advocates and hence the same was challenged for being violative of the constitutional guarantee of justice to all.
With that judgment, all writs on the subject, as clubbed with the aforesaid writ, stand dismissed.
Since the matter is related to Constitutional Law also, the same has been posted in Consitutional Law section also for comments of experts, if any.
Any views of members?
Guest
(Querist) 13 January 2015
Full judgment can be accessed at the following link:
https://drive.google.com/file/d/0B5vWGtQ14k1BR0VsN0xGUTNOcWs/view
Rajendra K Goyal
(Expert) 13 January 2015
Thanks for the information and the judgement.
