18 April 2013
in one of the suggested answers it has been given that the scope of taxable services shall include any service provided in relation to advice,consultancy e.t.c including appearance before any court EXCEPT SERVICE BY AN ADVOCATE
why is service provided by advocate not included..it does not form part of negative list and also satisfies the definition of service..plz explain
is it because it forms one of the exceptions of the definition of service--fees taken in court or tribunal under any law for the time being in force
19 April 2013
exempted by the notificatin 25/2012, mega exemption. it may be possible that the notification is not applicable for your exam, hence they had written it in this way. in case of advocates tax liability comes only when they providing service to a business entity having turnover exceeding 10 lacs in the preceding year. and in that case the advocate dont have to pay the tax as reverse charge applicable and the receiver business entity has to pay the tax.