Stay order on impugned show cause cum demand notice until further orders.
Service Tax- Legal Service – The petitioner, an advocate challenged notice to show cause dated 28.12.2020 seeking to levy service tax upon the petitioner for the financial year 2014-15. The petitioner submitted that Central Government has issued several exemption notifications whereby services provided by an individual as an advocate or as a partnership firm of advocates by way of legal services are exempt from the charge of service tax.
Held that:- The Hon’ble High Court stayed the Show cause Notice dated 28.12.2020 and issued notice returnable eight weeks. Listed the matter on 15.03.2021.