The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned.
GST/Service Tax on Legal Service — The petitioner-advocate challenged the notice received from the respondent. The respondent submitted in the affidavit that after receiving information from the petitioner having PAN as being an individual advocate practicing in the Hon’ble High Court of Odisha, further proceedings against him are dropped. The court observed that in terms of Notification dated 20th June 2012, the service tax liability of an individual advocate is Nil for legal services rendered to any of business entities located in the taxable territory. But the Department is insisting that the burden to prove it lies on the Petitioner. The respondent counsel admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practicing advocate. The court observed that despite knowing fully well that advocates are not liable to pay service tax or GST, notices continue to be issued to them by the GST Commissionerate.
Held that:- The Hon’ble High Court directed the Commissioner GST to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned. Listed it on 22nd April, 2021.
The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned.
GST/Service Tax on Legal Service — The petitioner-advocate challenged the notice received from the respondent. The respondent submitted in the affidavit that after receiving information from the petitioner having PAN as being an individual advocate practicing in the Hon’ble High Court of Odisha, further proceedings against him are dropped. The court observed that in terms of Notification dated 20th June 2012, the service tax liability of an individual advocate is Nil for legal services rendered to any of business entities located in the taxable territory. But the Department is insisting that the burden to prove it lies on the Petitioner. The respondent counsel admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practicing advocate. The court observed that despite knowing fully well that advocates are not liable to pay service tax or GST, notices continue to be issued to them by the GST Commissionerate.
Held that:- The Hon’ble High Court directed the Commissioner GST to issue clear instructions to all the officers in the GST Commissionerates in Odisha that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned. Listed it on 22nd April, 2021.