Sunil Datte (Engineer) 14 October 2012
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)
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.
Thanks
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 |
| EDC/IDC | ||
| 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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