{"id":7430,"date":"2012-06-07T05:08:00","date_gmt":"2012-06-06T23:38:00","guid":{"rendered":"http:\/\/lex-warrier.in\/?p=361"},"modified":"2012-06-07T05:08:00","modified_gmt":"2012-06-06T23:38:00","slug":"no-service-tax-on-individual-advocates","status":"publish","type":"post","link":"https:\/\/lex-warrier.in\/archives\/no-service-tax-on-individual-advocates.html","title":{"rendered":"No Service Tax on Individual Advocates"},"content":{"rendered":"
\n
\n

The Ministry of Finance through notification had specified that in respect of services provided by an individual advocate to any business entity, the service-tax payable by the advocate shall be Nil and that the person receiving the service shall pay 100% of the tax.
\nNotification has been pasted below<\/p>\n

w.e.f 1.7.2012<\/p>\n

[TO BE PUBLISHED IN THE GAZETTE OF INDIABOWS Classic\u3000(\u30dc\u30a6\u30b9 \u30af\u30e9\u30b7\u30c3\u30af) \u300030\u5305\u00d712\u500b\u30bb\u30c3\u30c8\u3000- \u30b3\u30fc\u30ef\u30ea\u30df\u30c6\u30c3\u30c9\u3000[BOWS][\u30ad\u30ce\u30b3\u30ad\u30c8\u30b5\u30f3]<\/a>, EXTRAORDINARY[\u751f\u6d3b\u306e\u6728]\u6709\u6a5f\u30ec\u30e2\u30f3\u3000\uff11\uff10\uff10\uff10\uff4d\uff4c\u30a8\u30c3\u30bb\u30f3\u30b7\u30e3\u30eb\u30aa\u30a4\u30eb\/\u7cbe\u6cb9\/\u30aa\u30fc\u30ac\u30cb\u30c3\u30af<\/a>, PART II\u30e6\u30fc\u30ad\u30e3\u30f3\u306e\u4ecb\u8b77\u4e8b\u52d9\u901a\u4fe1\u8b1b\u5ea7\uff08\u4e00\u62ec\u6255\u3044\uff09\u3010\u81ea\u5b85\u53d7\u9a13\u53ef\u80fd\u3011<\/a>, SECTION 3\u30c6\u30fc\u30d6\u30eb \u30ac\u30e9\u30b9\u30c6\u30fc\u30d6\u30eb \u30ed\u30fc\u30c6\u30fc\u30d6\u30eb loose \u30d6\u30e9\u30c3\u30af\u30ac\u30e9\u30b9 \u30e2\u30c0\u30f3\u30c6\u30a4\u30b9\u30c8 \u30e2\u30c0\u30f3\u30ea\u30d3\u30f3\u30b0 \u5317\u6b27\u30c6\u30a4\u30b9\u30c8 \u30ca\u30c1\u30e5\u30e9\u30eb\u30c6\u30a4\u30b9\u30c8 \u30b7\u30f3\u30d7\u30eb \u30c7\u30b6\u30a4\u30ca\u30fc\u30ba \u30a4\u30f3\u30c6\u30ea\u30a2 \u5bb6\u5177 \u5317\u6b27 \u30e2\u30c0\u30f3 \u30a2\u30eb\u30e2\u30cb<\/a>, SUB-SECTION (i)]\nGovernment of India
\nMinistry of Finance
\n(Department of Revenue)
\nNew Delhi\u9ad8\u54c1\u8cea\u30df\u30c3\u30af\u30b9\u30eb\u30c1\u30eb\/7mm\u30d6\u30ec\u30b9\u30ec\u30c3\u30c8\u3010\u4e00\u70b9\u3082\u306e\u3011<\/a>, the 17th March 2012<\/p>\n

Notification No10\u500b\u30bb\u30c3\u30c8 \u84cb\u7269 \u7e54\u90e8\u693f\u4e00\u6bb5\u91cd [ 14.5 x 8.5cm ] \u6599\u4ead \u65c5\u9928 \u548c\u98df\u5668 \u98f2\u98df\u5e97 \u696d\u52d9\u7528<\/a>.15\/2012-Service Tax<\/p>\n

GSR. (E).\u2014In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36\/2004-Service Tax, dated the 31st December, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 849 (E), dated the 31st December, 2004, except as respects things done or omitted to be done before such supersession, the Central Government hereby notifies the following taxable services and the extent of service tax payable thereon by the person liable to pay service tax for the purposes of the said sub-section, namely:\u2014<\/p>\n

I. The taxable services,\u2014<\/p>\n

(A) (i) provided or agreed to be provided by an insurance agent to any person carrying on the insurance business;
\n(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the consignor or the consignee is,\u2014
\n(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
\n(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
\n(c) any co-operative society established by or under any law;
\n(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
\n(e) any body corporate established, by or under any law; or
\n(f) any partnership firm whether registered or not under any law including association of persons;
\n(iii) provided or agreed to be provided by way of sponsorship, to anybody corporate or partnership firm located in the taxable territory;
\n(iv) provided or agreed to be provided by an arbitral tribunal or an individual advocate or the support service provided or agreed to be provided by Government or local authority, to any business entity located in the taxable territory;
\n(v) provided or agreed to be provided by way of renting or hiring any motor vehicle designed to carry passenger or supply of manpower for any purpose or works contract by any individual, Hindu Undivided Family or proprietary firm or partnership firm, whether registered or not, including association of persons; located in the taxable territory to any company formed or registered under the Companies Act, 1956 (1 of 1956) or a business entity registered as body corporate located in the taxable territory;<\/p>\n

(B) in relation to any taxable service provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory;<\/p>\n

(II) the extent of service tax payable by the person who receives the service and the person who provides the service for the taxable services specified in (I) shall be as specified in the following Table, namely:-<\/p>\n<\/div>\n

Table<\/span><\/div>\n
<\/div>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
Sl.No.<\/span><\/div>\n<\/td>\n
\n
Description of a service<\/span><\/div>\n<\/td>\n
\n
Percentage of\u00a0\u00a0service tax payable by the person providing service<\/span><\/div>\n<\/td>\n
\n
Percentage of service tax payable by the person receiving the service<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
1<\/span><\/div>\n<\/td>\n
\n
in respect of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by an insurance agent to any person carrying on insurance business<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
2<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by a goods transport agency in respect of\u00a0transportation\u00a0\u00a0of goods by road<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
3<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of sponsorship<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
4<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by an arbitral tribunal<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
5<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by individual advocate<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
6<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of support service by Government or local authority<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
7<\/span><\/div>\n<\/td>\n
\n
(a)\u00a0\u00a0\u00a0<\/span>in\u00a0respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of renting or hiring any motor vehicle designed to carry passenger on abated value.<\/span><\/div>\n
(b)\u00a0\u00a0\u00a0<\/span>in\u00a0respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of renting or hiring any motor vehicle designed to carry passenger on non abated value.<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
60%<\/span><\/div>\n<\/td>\n
\n
100 %<\/span><\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
40%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
8.<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of supply of manpower for any purpose<\/span><\/div>\n<\/td>\n
\n
25%<\/span><\/div>\n<\/td>\n
\n
75 %<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
9.<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by way of works contract<\/span><\/div>\n<\/td>\n
\n
50%<\/span><\/div>\n<\/td>\n
\n
50%<\/span><\/div>\n<\/td>\n<\/tr>\n
\n
10<\/span><\/div>\n<\/td>\n
\n
in respect\u00a0of\u00a0\u00a0any taxable services\u00a0\u00a0provided or agreed to be provided\u00a0\u00a0by any person who is located in a non-taxable territory and received by any person located in the taxable territory<\/span><\/div>\n<\/td>\n
\n
Nil<\/span><\/div>\n<\/td>\n
\n
100%<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
<\/div>\n
\n

2\u3010\u30a4\u30ca\u30d0\u7269\u7f6e\u3011\u30b7\u30f3\u30d7\u30ea\u30fcMJX-139E<\/a>. Person who pays or is liable to pay freight either himself or through his agent for the transportation of goods by road in goods carriage10\u500b\u30bb\u30c3\u30c8 \u3082\u3060\u3093\u30b3\u30f3\u30c8\u30e9\u30b9\u30c8 \u30ea\u30ab\u30fc\u30e2BJ30cm\u30b5\u30fc\u30d3\u30f3\u30b0\u30d7\u30ec\u30fc\u30c8 [ 30 x 2.5cm ] \u6599\u4ead \u65c5\u9928 \u548c\u98df\u5668 \u98f2\u98df\u5e97 \u696d\u52d9\u7528<\/a>, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification\u6905\u5b50 \u4f38\u7e2e Blade \u30c1\u30a7\u30a2 \u98df\u5353\u6905\u5b50 \u30c6\u30fc\u30d6\u30eb \u30b9\u30e9\u30a4\u30c9 \u30d6\u30ec\u30a4\u30c9 7\u70b9\u30bb\u30c3\u30c8 \u65b0\u751f\u6d3b\u5fdc\u63f4 \u98df\u5353\u30bb\u30c3\u30c8 \u6728\u88fd\u30c6\u30fc\u30d6\u30eb \u30ea\u30d3\u30f3\u30b0\u30bb\u30c3\u30c8 \u30c0\u30a4\u30cb\u30f3\u30b0\u30bb\u30c3\u30c8 \u30c0\u30a4\u30cb\u30f3\u30b0\u30c1\u30a7\u30a2 \u30c0\u30a4\u30cb\u30f3\u30b0\u30c6\u30fc\u30d6\u30eb 205<\/a>.<\/p>\n

3\u30ae\u30e5\u30b9\u30bf\u30fc\u30f4?\u30af\u30fc\u30eb\u30d9 \u7a81\u98a8 M30\u30b5\u30a4\u30ba M30\u53f7 910x606mm \u203b\u500b\u4eba\u5b9b\u914d\u9001?\u4ee3\u5f15\u4e0d\u53ef\u203b\u7d75\u753b \u30a4\u30f3\u30c6\u30ea\u30a2 \u984d\u5165\u308a \u58c1\u639b\u3051 \u6cb9\u7d75 \u30ae\u30e5\u30b9\u30bf\u30fc\u30f4?\u30af\u30fc\u30eb\u30d9<\/a>. This notification shall come into force from the date on which section 66B of the Finance Act, 1994 comes into effect.<\/p>\n[F.No. 334\/1\/2012- TRU]\n

(Samar Nanda)
\nUnder Secretary to the Government of India<\/p>\n<\/div>\n<\/div>\n