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FAQ On Applicability of Service Tax On Senior Advocates
FAQ On Applicability of Service Tax On Senior Advocates
Finance Bill 2016 has w.e.f. 01.04.2016 had withdrawn the exemption in
respect of the services provided by a senior advocate
(i)
(ii)
(iii)
to an advocate; or
partnership firm of advocates; and
a person representing in an arbitral tribunal to an arbitral tribunal.
Value of Service
Service Tax (14%)
Swachh
Bharat
(0.5%)
Total Cost to Recipient
Advocate
Professional
Fees
of
Recipient Advocate
Total Cost to the Party
Amount
Payable
by
Senior
Advocate
100,000
114,500
50,000
50,000
150,000
Nil
164,500**
14,500
Charge
Amount Payable by
Service
Recipient
under
Reverse
Charge
8. Has there been
amendment?
any
14,500
stay
enforced
by
14,500
the
court
on
this
Yes, Hble High Court of Gujarat and Delhi has ordered a stay on
enforcement of the amendment brought by Finance Bill 2016. Although
CBEC is planning to move to Supreme Court Against the stay order. Final
verdict on the enforcement is awaited.
For
MyGst.MyTax
(GST & Service Tax Experts)
Keshav R Garg
(B.Com, CA, CS, ISA (ICAI))
3328, Sector 27 D, Chandigarh
India 160 019
Ph: +91-172-265-3338, +91-172-461-3328
M: +91-9888-090-008
E-Mail: mygst.mytax@gmail.com